http://www.eu4wiki.com/Looting#Looting
An enemy's provinces can be looted marching an army of any size through them. The owner of the looting army will gain money directly into their treasury equal to the base tax of the province being looted. This amount is doubled for hordes.
A province is "lootable" if it is all of the following:
Is an enemy owned and enemy controlled territory
Does not have the "looted" modifier (which lasts for 6 months)
The province does not border any province where the looter has military access (allies, agreements, a province occupied by the looter or an ally).
Exiled armies and moving armies can not loot. In order to loot multiple provinces in quick succession, it is necessary to stop the army in each province and momentarily begin a siege before moving on to the next province.
A province is "lootable" if it is all of the following:
Is an enemy owned and enemy controlled territory
Does not have the "looted" modifier (which lasts for 6 months)
The province does not border any province where the looter has military access (allies, agreements, a province occupied by the looter or an ally).
Exiled armies and moving armies can not loot. In order to loot multiple provinces in quick succession, it is necessary to stop the army in each province and momentarily begin a siege before moving on to the next province.
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