波兰的刑法条款允许进行没收以剥夺犯罪人员的犯罪所得和犯罪手段（没有 “没收资产”这类处罚措施）。 波兰法律还规定了依照《民法》第 412 条进行的民事没收。所没收的资产上交国库，由国库负责管理。国家当局承认，鉴于国库无法从没 收的资产中获益，在管理没收的犯罪所得或资产方面需要采用并实行更简易的条款。因此，审议专家建议采取和执行此类措施。
The Polish legislation also provides for civil forfeiture pursuant to article 412 of the Civil Code. The property subject to forfeiture is transferred to the State Treasury, which is responsible for its administration. The national authorities recognized the need for introducing and implementing more streamlined provisions on the administration of forfeited proceeds of crime or property, given that the State Treasury cannot obtain benefit of the forfeited assets. Consequently, the reviewing experts recommended the adoption and implementation of such measures.