Recital 26
(26) In addition to confiscation measures that allow authorities to deprive criminals of the instrumentalities or proceeds, subject to a final conviction, it is necessary to enable confiscation of property of equivalent value to such instrumentalities or proceeds in order to capture property of equivalent value to the instrumentalities and proceeds of a crime, where it is impossible to confiscate such instrumentalities and proceeds. Member States are free to define the confiscation of property of equivalent value as subsidiary or alternative to confiscation of instrumentalities and proceeds, as appropriate in accordance with national law.
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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.