拉脱维亚法律制度中订有条款，允许以最终没收为目的而确认、追踪、冻结或扣押与犯罪活动有关的财产（《刑事诉讼法》第 361 条，关于“强制查封财 产”)。可冻结所有可变现财产，包括转移至其他各方的财产。在紧急情况下，调查人员可扣押财产并将所采取的行动告知检察官。《刑法》第 42 条规定，一经定罪即可处以没收财产（包括动产和不动产）的惩 罚，该条适用于属于被判刑人或已转给其他自然人或法人的财产。《刑事诉讼 法》第 240 条涉及没收犯罪工具。根据《刑事诉讼法》第 365 条，被扣押的财产可交给所有人或使用人或其家庭 成员或其他人员保管。如果该财产无法交由上述人员保管，则将其交给内阁指 定的机构保管。 根据《刑事诉讼法》第 355 条，在没收程序中，公诉人负有举证责任。在国别 访问期间，拉脱维亚正致力于对现行立法进行修正以彻底改变举证责任。今后，被起诉人负有证明财产来源是合法取得的责任。修正案大概将在 2014 年年中生效。
The Latvian legal system has provisions in place to enable the identification, tracing, freezing or seizure of property associated with criminal activity for the purpose of eventual confiscation (section 361 CPL on the “imposition of an attachment on property”). All realizable property can be frozen, including property transferred to other parties. In emergency situations, an investigator can attach the property and inform the Prosecutor about the action taken. Article 42 CL provides for the confiscation of property, both movable and immovable, as a penalty imposed upon conviction which is applied to property that belongs to the sentenced person or has been transferred to another natural or legal person. Article 240 CPL deals with the confiscation of instrumentalities of crime Under section 365 CPL, property upon which an attachment is imposed may be left in storage with the owner or user thereof, his or her family members, or another person. If such property cannot be left in storage with the aforementioned persons, it is handed over for storage to the institutions specified by the Cabinet of Ministers. According to 355 CPL, the burden of proof in confiscation proceedings rests with the prosecution. At the time of the country visit, Latvia was working on amendments to existing legislation to reverse the burden of proof. In future, the person will have the burden of proof that the origin of the property is legally acquired. Amendments will enter into force approximately mid-2014.