The following persons shall be punished by imprisonment of between fifteen days and five years and a fine of between twenty-six euros and one hundred thousand euros or only one of these penalties:
1° those who handle, wholly or in part, goods removed, misappropriated or obtained by crime;
2° those who purchase, receive in exchange or free of charge, own, keep or manage goods referred to in Article 42, 3°, where they knew or must have known the origin of those goods at the start of those operations;
3° those who convert or transfer goods referred to in Article 42, 3°, in order to conceal or disguise their illicit origin or to help any person involved in the commission of the offence from which these goods result, to avoid the legal consequences of his acts;
4° those who conceal or disguise the nature, origin, location, disposal, movement or ownership of the goods referred to in Article 42, 3°, where they knew or must have known the origin of those goods at the start of those operations.

The offences referred to in paragraph 1, 3° and 4° shall exist even if the offender is also the perpetrator, co-perpetrator or accomplice of the offence from which the goods referred to in Article 42, 3° result. The offences referred to in paragraph 1, 1° and 2° shall exist even if the offender is also the perpetrator, co-perpetrator or accomplice of the offence from which the goods referred to in article 42, 3° result, where this offence has been committed abroad and is not liable to prosecution in Belgium. Except with regard to the perpetrator, co-perpetrator or accomplice of the offence from which the goods referred to in Article 42, 3° result, the offences referred to in paragraph 1, 2° and 4° shall relate exclusively, in respect of taxation, to acts committed in connection with serious tax fraud, whether organised or not.

The bodies and persons referred to in Articles 2, 2bis and 2ter of the Law of 11 January 1993 on preventing use of the financial system for purposes of money laundering and terrorist financing may avail themselves of the preceding paragraph insofar as, in respect of the facts referred to therein, they have complied with the obligation laid down in Article 28 of the Law of 11 January 1993 that regulates the procedures for communicating information to the Financial Intelligence Processing Unit.

The goods referred to in paragraph 1, 1° of this Article are the object of the offence covered by this provision, within the meaning of article 42, 1°, and shall be confiscated, even if they do not belong to the convicted person. This penalty may not be prejudicial to the rights of third parties in the property liable to confiscation.

The goods referred to in paragraph 1, 3° and 4° are the object of the offences covered by these provisions, within the meaning of Article 42, 1°, and shall be confiscated, on the part of each of the perpetrators, co-perpetrators or accomplices of these offences, even if they do not belong to the convicted person. This penalty may not be prejudicial to the rights of third parties in the property liable to confiscation. If these goods cannot be found in the convicted person's assets, the judge shall proceed to their monetary valuation and confiscate an equivalent amount of money. In this case, however, the judge may reduce this amount in order not to subject the convicted person to an unreasonably harsh sentence.

The goods referred to in paragraph 1, 2°, of this Article are the object of the offence covered by this provision, within the meaning of Article 42, 1°, and shall be confiscated, on the part of each of the perpetrators, co-perpetrators or accomplices of these offences, even if the property does not belong to the convicted person. This penalty may not be prejudicial to the rights of third parties in the property liable to confiscation. If these goods cannot be found in the convicted person's assets, the judge shall proceed to their monetary evaluation and confiscate a sum of money which shall be proportional to the condemned person's participation in the offence.

Attempts to commit any of the offences referred to in 2°, 3° and 4° of this Article shall be punishable by imprisonment of between eight days and three years and a fine of between twenty-six euros to fifty thousand euros or only one of these penalties.

Persons punished pursuant to these provisions may also be sentenced to disqualification, in accordance with Article 33.