
The Penal Code stipulates that he who is found guilty of a criminal offence may be ordered to pay a certain amount, depriving him of the ‘illicit’ proceeds. Some special Acts contain separate provisions for this situation (for instance, in case of tax and customs fraud). The asset forfeiture procedure may be conducted parallel to the criminal proceedings, or subsequently initiated. A so-called ‘Criminal Financial Investigation’ may be part of the forfeiture procedure. Our specialists regularly deal with these cases too.