马达加斯加在《刑法典》中规定，基于定罪的没收是对特定罪行的一种附加制裁措施（例如在《刑法典》第 183.2 条中）。第 2004-30 号法第 16 条，除其他事项外，一般许可所有腐败案件中的没收，但没有作进一步的详细规定。第 2004-20 号法第 36 条和第 37 条规定了针对洗钱的基于定罪的没收和非基于定罪的没收。通常采用基于标的的没收，但也可能辅以基于价值的没收。这些 条款指的是犯罪的“标的”或其价值，并不明确指犯罪实施中所使用或拟使用的工具。 检察官和调查法官可以扣押和冻结资产（《刑事诉讼法》第 133-135 条、第 210-212 条和第 260-261 条以及第 2004-20 号法第 28 条和第 29 条）。马达加斯加在《刑事诉讼法》第 260 条中对被扣押资产的管理作了基本规定；但尚未确立体制结构。在洗钱方面，当犯罪所得转变为其他资产或与来自合法来源的资产混合时以及对于来自犯罪所得的收入或其他利益，可采取所有相关措施。属于被判处洗钱罪的个人或其家庭成员的资产可被没收，除非他们能证实其合 法来源。《刑事诉讼法》第 261 条和第 2004-20 号法第 36 条第 1 款规定了保护善意第三人的权利。
Madagascar has regulated conviction-based confiscation as an accessory sanction for specific offences in the Penal Code (for example in art. 183.2 CP). In article 16 of Law No. 2004-30, there is a general authorization for, inter alia, confiscation in all corruption cases, without further detail. Articles 36 and 37 of Law No. 2004-20 establish conviction- and non-conviction-based confiscation for money-laundering. Object-based confiscation is the rule, but value-based confiscation is possible in a subsidiary way. These provisions refer to the “object” of the offence or its value, not explicitly to the instrumentalities used in or destined for use in its commission. The prosecutor and the investigating judge can seize and freeze assets (arts. 133-135, 210-212 and 260-261 CPC and arts. 28 and 29 of Law No. 2004-20). Madagascar has a basic regulation on the administration of seized assets in article 260 CPC; however, it has not yet established an institutional structure. With regard to money-laundering, all relevant measures can be taken when proceeds are transformed into other property or intermingled with property of legitimate sources, and with regard to income and other benefits derived from proceeds of crime. Property belonging to a person convicted of a money-laundering offence or to his family members can be confiscated unless they can establish its lawful origin. The rights of bona fide third parties are protected in articles 261 CPC and 36 No. 1 of Law No. 2004-20.