Money Laundering Control Act Article 26

In the event that proceeds of unlawful activity confiscated in accordance with this Act are assets other than cash or negotiable securities, the Ministry of Justice may distribute such proceeds to prosecutors’ offices, judicial police agencies, or other government agencies assisting the investigation of money laundering activity, for official use.For proceeds of unlawful activity confiscated or recovered as a result of assistance or efforts by this government and foreign governments, institutions or international organizations, based on treaties or agreements concluded in accordance with Article 28, or on the principle of reciprocity, the Ministry of Justice may return or share the property confiscated to, or request for return or sharing the property confiscated from, foreign governments, institutions or international organizations, based on treaties or agreements concluded, or on the principle of reciprocity.The Executive Yuan shall establish the regulations governing the distribution of confiscated property prescribed in the preceding two paragraphs.