The 2015 Amendment To The Criminal Code Provisions Governing Confiscation

An amendment to the Criminal Code provisions governing confiscation was passed by Taiwan's Legislative Yuan on 17 December 2015 and will be effective from July 1, 2016.

1. Under Taiwan's current Criminal Code, confiscation is considered an accessory punishment, whereas under the amended Criminal Code, confiscation becomes an independent punishment, is addressed in its own section. Moreover, usually criminal punishments are imposed pursuant to the laws prevailing when the criminal act at issue is committed. However, the amended provisions are retroactive, allowing a confiscation order to be issued pursuant to the law prevailing at the time of judgment.
2. Expanded scope of the persons subject to confiscation and the objects to be confiscated: