Mutual Assistance Act 2 351.1 The defendant shall enjoy no safe conduct regarding the offences specified in the summons. The safe conduct provided for in paragraph 1 shall cease when this person leaves Switzerland but at the latest three days after he is permitted to leave by the summoning authorities. 3 Art. 74112 Handing over of evidence On request, objects, documents or assets seized as evidence as well as records and decisions shall be made available to the competent foreign authority after conclusion of the mutual assistance proceedings (Art. 80d). 1 If a third party with rights acquired in good faith, an authority, or the victim who is habitually resident in Switzerland claim that they have rights over the objects, documents or assets under paragraph 1, their handing over shall be subject to the condition that the requesting State gives the guarantee to return them free of charge after the conclusion of the proceedings. 2 Return may be delayed if the objects, documents or assets are necessary for criminal proceedings pending in Switzerland. 3 4 Article 60 applies to fiscal liens. Art. 74a113 Handing over of objects or assets for the purpose of forfeiture or return On request, objects or assets subject to a precautionary seizure may be handed over to the competent foreign authority after conclusion of the mutual assistance proceedings (Art. 80d) for the purpose of forfeiture or return to the person entitled. 1 2 The objects or assets referred to in paragraph 1 include: a. instruments which were used to commit the offence; b. products of or profits from the offence, their replacement value and any unlawful advantage; c. gifts and other contributions which served to instigate the offence or recompense the offender, as well as their replacement value. The handing over may take place at any stage of the foreign proceedings, normally based on a final and executable decision from the requesting State. 3 4 However, the objects or assets may be retained in Switzerland if: a. the victim is habitually resident in Switzerland and they have to be returned to him; b. an authority asserts rights over them; c. a person not involved in the offence and whose claims are not guaranteed by the requesting State shows probable cause that he has acquired rights over these objects and assets in good faith in Switzerland, or if he is habitually resident in Switzerland, in a foreign country; or d. the objects or assets are necessary for pending criminal proceedings in Switzerland or appear, because of their nature, to be subject to forfeiture in Switzerland. Whenever a person claims to have rights over the objects or assets under paragraph 4, its handing over to the requesting State shall be postponed until the legal situation is clear. The objects or assets claimed may be handed over to the person entitled if: 5 112 113 Amended by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1). Inserted by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1). 27