The subject of this paper is confiscation of material gain obtained through a criminal offense. Confiscation of material gain obtained through a criminal offense is regulated by several regulations, but it was necessary to bring a regulation that will in one place regulate this area, therefore the Law on Confiscation of material gain obtained by a criminal offense and misdemeanor was brought in 2011. The Act regulates the entire process from determining the amount of the material gain to the procedure of subtraction.Material gain obtained through a criminal offense is determined by a court judgment that is made in the criminal proceedings or outside of criminal proceedings. Material gain represents things, rights, money, stocks, shares, movables and real estate. The judgment establishing material gain, establishes that things and rights become the property of Republic of Croatia. Temporarily seized and seized assets are administered by the Agency for State Property Management. Things that are committed to keeping to the Agency can be sold if the conditions are filled, but it only applies to movable property, because real estate can not be sold, but it can be rented.The paper containes the proceedings of confiscation of material gain in enforcement proceedings and all rights of the enforcement creditor and the person who initiated the process. In adition of confiscation of material gain used as a criminal measure there is a property claim that is primary in relation to the criminal measure and that falls into the category of civil law.