《刑法》关于“处罚和其他制裁”的第 2 章对没收事宜做出规定。任何犯罪所得均应被没收，包括代替犯罪所得产生的收益、利润或其他利益的资产。没收 范围还涵盖用于或拟用于犯罪的财产、设备或其他工具。 挪威允许进行非定罪没收和以价值为依据的没收。在某些情况下，该国还允许 将举证责任倒置（《刑法》第 34a 条）。《刑事诉讼法》提供范围广泛的可用于辨认、追查、冻结或扣押犯罪所得和工具的调查措施。除去在处以最高三年监禁的腐败案件中可采用的基本调查工具外，在调查处以最高十年监禁的严重腐败行为过程中还可适用各种调查工具，包括窃听和通信控制。
Confiscation is regulated in Chapter 2 of the Penal Code on “Penalties and other sanctions”. Any proceeds of a criminal act shall be confiscated, including assets that take the place of proceeds, profits and other benefits of criminal proceeds. Confiscation also covers property, equipment or other instrumentalities used in or destined for use in offences. Norway allows for non-conviction-based confiscation and for value-based confiscation. It also allows, under certain conditions, for a reversal of the burden of proof (Section 34a of the Penal Code). The Criminal Procedure Act provides a wide range of investigative measures available for the identification, tracing, freezing or seizure of criminal proceeds and instrumentalities. Beyond the basic investigative tools available in corruption cases punishable by up to three years’ imprisonment, the full range of investigative tools, including wiretapping and communication control can be applied in investigations of aggravated corruption punishable by up to ten years’ imprisonment.