Federal Act
on International Mutual Assistance in Criminal Matters
(Mutual Assistance Act, IMAC)

¹ If the con­di­tions set for the ex­tra­di­tion are met, ob­jects and as­sets shall also be handed over which:

a.

can serve as evid­ence; or

b.

de­rive from the of­fence.

² If an au­thor­ity, or a third party with rights ac­quired in good faith, or the vic­tim who lives in Switzer­land as­serts rights over the ob­jects or as­sets which can serve as evid­ence, their hand­ing over shall be sub­ject to the con­di­tion that the re­quest­ing State guar­an­tees their re­turn without costs after the con­clu­sion of its pro­ceed­ings.

³ The ob­jects or as­sets which de­rive from the of­fence in­clude:

a.

in­stru­ments which served to com­mit the of­fence;

b.

products or profits of the of­fence, their re­place­ment value and any un­law­ful ad­vant­age;

c.

gifts and oth­er be­ne­fits which served to in­stig­ate the of­fence or re­com­pense the per­pet­rat­or for the of­fence, as well as their re­place­ment value.

⁴ The ob­jects or as­sets which de­rive from the of­fence may be re­tained in Switzer­land if:

a.

the vic­tim is ha­bitu­ally res­id­ent in Switzer­land and they have to be re­turned to him;

b.

an au­thor­ity as­serts rights over them; or

c.

a per­son not in­volved in the of­fence and whose claims are not guar­an­teed by the re­quest­ing State shows prob­able cause that he has ac­quired rights over the ob­jects and as­sets in good faith in Switzer­land, or, if he is ha­bitu­ally res­id­ent in Switzer­land, in a for­eign coun­try.

⁵ Ob­jects or as­sets men­tioned in the first para­graph and which are re­quired for pending crim­in­al pro­ceed­ings in Switzer­land may also be re­tained in Switzer­land.

⁶ If a per­son en­titled to the ob­jects or as­sets makes a claim un­der para­graph 4, the ob­jects or as­sets shall not be handed over un­til the leg­al po­s­i­tion has been cla­ri­fied. Ob­jects or as­sets in dis­pute shall be re­turned to the per­son en­titled only if:

a.

the re­quest­ing State gives its con­sent;

b.

in the case of para­graph 4 let­ter b, the au­thor­ity gives its con­sent; or

c.

the jus­ti­fic­a­tion of the claim is re­cog­nised by a Swiss ju­di­cial au­thor­ity.

⁷ The hand­ing over of ob­jects and as­sets is not de­pend­ent on the ex­e­cu­tion of the ex­tra­di­tion of the de­fend­ant.

⁸ Ob­jects and as­sets in ac­cord­ance with para­graph 1 let­ter b to which Switzer­land is en­titled ac­cord­ing to an as­set-shar­ing agree­ment based on the Fed­er­al Act of 19 March 2004¹⁰⁷ on the Di­vi­sion of For­feited As­sets are not handed over.¹⁰⁸