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二○一六年七月一日施行。此次立法形成，以德國法為仿效對象之一。德國二○一六年進一步提出《刑法財產剝奪改革法案》（Gesetz zur Reform der strafrechtlichen Vermögensabschöpfung），業經德國國會審查通過，新法於二○一七年七月一日施行，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一九七五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基礎規定（§§ 73, 73c, 73d, 73e, 75, 76 StGB）為綜覽範圍，盼提供比較法啟發意義。
It is an universal and basic principle of law that no one shall be able to retain the proceeds of crime. In Taiwan, the existing 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 studies the new German law on basic regulations in confiscation of proceeds of crime (§§ 73, 73c, 73d, 73e, 75, 76 StGB) with the objective of providing some comparative law inspiration.