The subject of the article is a novelty to the Criminal Code concerning the forfeiture of the property obtained by means of crime. The authors focused primarily on the provision providing the forfeiture of property obtained within a period of 5 years before the tax offence was committed, unless the offender or other person concerned provides evidence to the contrary. The authors do not dispute in principle merits of deprivation the offenders of financial resources constituting an economic base for their continued criminal activity, as well as the possibility of transfer of the burden of proof regarding the origin of the property, while their doubts arise with respect to the very extensive admissibility of forfeiture of property without conviction, as well as the infringement by the legislator the fundamental, binding not only in the sphere of criminal law, non-retroactivity rule (lex retro non agit).