Mutual Legal Assistance in Criminal Matters Act Article 33

1. In the case that the assistance provided by a foreign government, foreign institution or international organization resulted in ROC (Taiwan)’s successful confiscation of assets or collection of the proceeds value, or vice versa, the Ministry of Justice may negotiate with its counterparts regarding the issue of the sharing on the confiscated assets collected or value of proceeds.2. Prior to the restitution of assets or value to a foreign government, foreign institution or international organization as referred to in Subparagraph 7 of Article 6, the costs and expenses incurred in the implementation of the assistance extend to the foreign government, foreign institution or international organization shall be deducted by ROC (Taiwan) from the sum of the said assets; however the interest of legitimate right-holders and victims shall be properly considered in advance.