The article aims to verify the thesis according to which the costs incurred by the perpetrator in connection with the crime are not taken into account when determining the size of the financial gain to be forfeited. The author claims that the costs constituting a broadly understood consequence of the situation in which the perpetrator found themselves as a result of the crime may – under certain conditions – affect the assessment of the nature of the proceeds of crime, ultimately leading to a reduction in the size of the financial gain (or its equivalent) that is to be forfeited.