2017年德國犯罪所得沒收新法：擴大沒收與第三人沒收

The Reform of the German Law on Confiscation of Proceeds 2017- Extended Confiscation and Confiscation of Proceeds in Others

任何人都不得保有犯罪所得，為普世基本法律原則，我國犯罪所得沒收新制於2016年7月1日施行。此次立法形成，以德國法為仿效對象之一。德國2016年進一步提出《刑法財產剝奪改革法案》（Gesetz zur Reform der strafrechtlichen Vermögensabschöpfung），於2017年7月1日施行，展現全新的沒收制度。德國新法立法目的，在根本性改革、簡化犯罪所得沒收法制，改革層面涵蓋《刑法》（StGB）、《刑事訴訟法》（StPO）與若干特別法，單單合併計算前兩者的修正條文即達上百條，是德國犯罪所得沒收自1975年於刑法全面實施以來，最大規模的變革。本文以德國新法犯罪所得沒收之擴大沒收及第三人沒收（§§73a, 73b StGB）為範圍，盼提供比較法啟發意義。 No one shall be able to retain the proceeds of crime. This saying is a universal, basic principle of law. In Taiwan, the current system for confiscating proceeds of crime came into effect on July 1, 2016. The legislation was modeled after laws implemented in Germany at the time. After Taiwan amended its own law, however, the new Act to Reform Criminal Law on Proceeds of Crime (Gesetz zur Reform der strafrechtlichen Vermögensabschöpfung) became effective in Germany on July 1 2017, introducing entirely new rules for the confiscation of proceeds of crime. The fundamental purpose of this new law was to fundamentally reform and simplify the legal system for confiscating criminal proceeds. The scope of reform covered criminal law (StGB), codes of criminal procedure (StPO), and a certain amount of special laws. It served as the most significant change to the confiscation of proceeds of crime since the full implementation of criminal law in Germany in 1975. This essay shall study the new German law on the regulations in extended confiscation and confiscation of proceeds in others (§§ 73a, 73b StGB).