《刑法典》第 76 条规定，罪行或轻罪一经定罪，即没收犯罪所得和用于或拟用 于犯罪的工具。《反洗钱法》第 77 条也适用于与洗钱和上游犯罪（包括腐败罪 行）有关的没收。该条款规定了基于价值的没收和没收被转换、转化和混合的犯罪所得，以及源自这种所得的收入或其他收益。 在洗钱案件中，在犯罪人未知或死亡的情况下，《反洗钱法》第 77 条也规定了 基于非定罪的没收。《刑事诉讼法》（第 63 至第 81 条）和《反洗钱法》（第 20 条和第 46 至 48 条） 规定了针对辨认、追查、冻结或者扣押犯罪所得的广泛的侦查措施。《反洗钱 法》中规定的措施也适用于包括腐败罪行在内的上游犯罪。 《刑事诉讼法》（第 126 和第 145 条）和《反洗钱法》（第 51 条和第 79 至 81 条）都包含管理被冻结、被扣押和被没收财产的措施，包括设立一个检察官办公室来负责管理被扣押和被没收的资产。 卡塔尔尚未确定关于被指认犯罪所得的合法来源的举证责任倒置
Article 76 of the PC regulates the confiscation, upon conviction of a crime or misdemeanour, of proceeds of crime and instrumentalities used or destined for use in the commission of offences. Article 77 of the AML Law is also applicable to confiscation regarding money-laundering and predicate offences, including corruption offences. This article provides for value-based confiscation and for the confiscation of transformed, converted and intermingled criminal proceeds, in addition to income or other benefits derived from such proceeds. In money-laundering cases, article 77 of the AML Law also provides for non-conviction based confiscation when the perpetrator is unknown or dead. The CPC (arts. 63-81) and the AML Law (arts. 20 and 46-48) provide for a wide range of investigative measures for the identification, tracing, freezing or seizure of criminal proceeds and instrumentalities. Measures provided for in the AML Law also apply to predicate offences, including corruption offences. Both the CPC (arts. 126 and 145) and the AML Law (arts. 51 and 79-81) contain measures to regulate frozen, seized and confiscated property, including the establishment of an Office at the Public Prosecution responsible for the administration of seized and confiscated assets. Qatar has not established the inversion of the burden of proof regarding the lawful origin of alleged proceeds of crime.