Recital 13

(13) In order to capture property which might be transformed and transferred in order to conceal its origin, and in order to ensure harmonisation and clarity of definitions across the Union, a broad definition of proceeds of crime should be provided for, to include the direct proceeds from criminal activities and all indirect benefits, including subsequent reinvestment or transformation of direct proceeds, in line with the definitions in Regulation (EU) 2018/1805 of the European Parliament and of the Council (10). Proceeds should therefore include any property, including property that has been transformed or converted, fully or in part, into other property, and property that has been intermingled with property acquired from legitimate sources, up to the assessed value of the intermingled proceeds. It should also include the income or other benefits derived from proceeds of crime, or from property into or with which such proceeds have been transformed, converted or intermingled.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.