The assets that used or allocated to commit a crime or come into the existence from a crime and the fi- nancial benefits obtained from a crime should be confiscated. A confiscation order against a debtor could concern the pending enforcement proceeding in two ways. In the first instance, the court may order to confiscate an asset or financial benefit which are already attached or will be attached. Secondly, the con- fiscation order may be given on an asset which is itself content of an enforcement proceeding. In such cases, there will be a conflict between the interests of the creditor and the state. The time on which the legal effect of a confiscation order takes place will be decisive at the preference of these interests. With the finalization of a confiscation order, the ownership of the confiscated asset or financial benefit will pass into the state. Hereafter, such an asset or financial benefit could not be attached and sold by compul- sory tender. The fact remains that the enforcement measures (e.g. attachment of an asset of the debtor) which took place before the finalization of the confiscation order should have their legal effect despite the confiscation order.