Abstract
The relevance of the study is due to the exceptional scale of the economic damage caused by corruption crimes, and, as a result, the increased attention of the legislator to countering this group of crimes. According to the World Bank, the cross-border flow of proceeds from crime, corruption and tax evasion is estimated at $1.1 trillion to $6 trillion a year, part of which is stolen from developing countries and countries with so-called 'transitional economies.' The purpose of the study is to highlight in as much detail as possible the practical issues of returning stolen assets from abroad. The main approaches used in developing the topic are analysis and the comparative legal method. As a result, the study expanded and detailed the concept of assets in the context of theft and export abroad, in addition it identified a number of gaps and vulnerabilities in asset recovery legislation.