Section 67. Confiscation of proceeds

Any proceeds of a criminal act shall be confiscated. Instead of the proceeds, all or part of the value of the proceeds may be confiscated. Confiscation shall take place even though the offender was unaccountable, see section 20, or was not culpable. Liability pursuant to this provision may be reduced or waived if confiscation would clearly be unreasonable.
Any asset that represents proceeds, profit and other advantages of the proceeds shall be regarded as proceeds. Expenses incurred shall not be deducted. If the amount of the proceeds cannot be established, the amount shall be determined approximately.
The court - or the prosecuting authority in an optional penalty writ of confiscation - may determine that the amount to be confiscated shall be reduced by an amount which corresponds to compensation the offender or someone who is liable for the harm done has paid to the injured person, and which wholly or partially corresponds to the proceeds. The same applies when the offender has met an obligation which relates to the criminal prosecution.
In the event of confiscation of value, see the second sentence of the first paragraph, it may be stipulated that the asset shall serve as security for the amount to be confiscated.