犯罪利得之扣押與假扣押，目的在保全日後沒收判決的執行，若程序中得利之行為人或第三人脫產以致無財產可供沒收，沒收判決就只換來一紙債權憑證。利得扣押在德國法是異於證據扣押、搜索的一種持續性干預處分，有自己的獨立條文體系。本文僅就德國犯罪利得扣押與假扣押的基礎規定──要件、執行、效果、終結到救濟(§§111b~111f StPO)──為介紹。刑事訴訟有周密的犯罪利得扣押與假扣押規範，才能實現刑法利得沒收的使命：無人可坐享犯罪獲利。

The system of seizure and provisional attachment of crime gains aims to ensure the execution of future confiscation. If the defendant or the third party successfully conducts fraudulent transfer for their crime gains, the confiscation judgment can only produce a certificate of the obligatory claim. The seizure of criminal gains is a continuing punishment and has its own independent clauses. This article introduces the basic provisions of seizure and provisional attachment under the German Code of Criminal Procedures, including the requisite elements, execution, effects and remedies (§§ 111b-111f StPO). Only when there exists comprehensive regulations about the seizure and provisional attachment of crime gains can we fulfill the purpose of confiscation system: No one shall enjoy the gains of their crime.