Section 72. The relationship to receivers

If proceeds, see section 67, or property as specified in section 69 have been transferred after the time of the act from a person who may be subject to confiscation, confiscation of the transferred property or its value may be effected against the receiver if the transfer has occurred as a gift or the receiver realized or ought to have realized the connection between the criminal act and what has been transferred.
If extended confiscation may be effected pursuant to section 68, and the offender has transferred an asset to one of his/her next-of-kin, the asset or its value may be confiscated from the receiver if the prosecuting authority proves on a balance of probabilities that it has been acquired by the offender's commission of an offence. This shall nevertheless not apply to assets transferred more than five years before commission of the act that forms the basis for confiscation, or assets received by way of ordinary maintenance from a person who is obligated to provide such maintenance.
If, in the event of confiscation from the offender, the assets of any person specified in section 68, third paragraph, are wholly or partly taken into account and the person meets his or her liability pursuant to this section, the offender's liability shall be correspondingly reduced. It the offender has met his or her liability pursuant to section 68, second paragraph, any further confiscation from the offender shall lead to a corresponding reduction of the liability of the receiver.
The second paragraph applies correspondingly to transfer to an enterprise if the offender
  1. a.
    alone or together with any person specified in the second paragraph owns a substantial part of the enterprise,
  2. b.
    receives a considerable part of the income of the enterprise, or
  3. c.
    by virtue of his or her management position has substantial influence over it.
The same shall apply to any right which after the time of the act is established in the property by any person against whom confiscation may be effected unless the right has been established by attachment lien, freezing order or statutory lien.