P-Account: Calculate the exemption

The most important things at a glance:

Here you will find answers to the following questions:

In the event of an account attachment, the affected consumer has the option of converting his account into a P-account and thus securing a monthly basic allowance of € 1,178.59 . Each consumer can have exactly one P account. Every bank is obliged to enable the conversion into a P-account free of charge for every consumer.

In addition to the basic allowance, there is the possibility of setting up additional allowances for relatives or people in a benefit community. Since affected consumers are often too little or not at all informed about their options, we provide detailed information on the subject of individual allowances so that those affected can act as quickly as possible.

What is an attachment?

This means, in enforcement law, the state seizure of the debtor's objects for the purpose of satisfying the creditors. Several procedural steps precede an account garnishment, each of which has the option of preventing an account garnishment by settling the outstanding claim. Section 850k (7) sentence 2 of the ZPO regulates the conversion of an account into a P account. The ZPO is the code of civil procedure, which regulates the judicial procedure in civil proceedings and basically comprises all questions of civil procedure-relevant regulations.

What are attachment contributions?

Attachment exemption limits (also known as attachment exemption) determine the amount a debtor cannot attach. Be it to secure the debtor's own subsistence level. The determined net income, which is below the certain amount of the seizure exemption limit, cannot be seized. On the other hand, attachable is that part of a person's net income which is above the attachment exemption limit during personal bankruptcy or a foreclosure measure.

How does the monthly allowance increase?

The amount exempt from attachment includes, for example, child benefit or social benefits. These are specially protected and increase the debtor's basic tax-free allowance. This also applies if the debtor has maintenance obligations towards the spouse or children. Further information is shown in the table below.

Can I use the exemptions on multiple seizure protection accounts?

Persons liable for maintenance, as well as natural persons, are only allowed to keep one seizure protection account. This means that the garnishment allowance can only be used once. If you have several accounts, the enforcement court can, at the request of a creditor, order that the debtor may only have one current account as a P-account, the other accounts can be blocked.

What happens if the garnishment allowance is exceeded?

As soon as the exemption on the seizure protection account is exceeded, the excess money is deemed seizable. This money is then skimmed off by the bank and usually transferred to the creditor or stored for the time being and made available the following month.

What additional allowances are there?

Exactly as with seizure protection, you must act independently if you increase the exemption of the seized account. The following additional allowances can be applied for by means of certificates:

  1. Allowance for spouses
  • Joint household
  • In the event of divorce and maintenance obligations
  • In the event of separation and maintenance payments
  1. Allowance for children
  • Biological and adopted children up to the age of majority, or if they are of age up to the completion of an apprenticeship or degree
  • Maintenance payments (child lives with the other parent)
  1. Exemption for social benefits within the framework of a benefit community, i.e. if there is no relationship. This can be the case, for example, with a blended family.

You can apply for up to five additional allowances for the scenarios listed above. The graduation of the exemptions is as follows:

Basic allowance

Person 1

Person 2

Person 3

Person 4

Person 5

€ 1,178.59

€ 443.57

€ 247.12

€ 247.12

€ 247.12

€ 247.12

  1. In addition, the tax exemption can be extended to include the child benefit received on the P account.

1st and 2nd child

3rd child

Every additional child

€ 204

210 €

€ 235

  1. Allowance to compensate for damage to body or health
  1. Exemption increase due to vacation pay or Christmas pay
    This is checked and decided by the competent local court or the enforcement authority. Because of this, the tax exemption can then be increased.

The calculation of the individual allowance can be done very easily here: P-account calculator

What additional allowances are there?

Exactly as with seizure protection, you must act independently if you increase the exemption of the seized account. The following additional allowances can be applied for by means of certificates:

  1. Allowance for spouses
  • Joint household
  • In the event of divorce and maintenance obligations
  • In the event of separation and maintenance payments

  1. Allowance for children
  • Biological and adopted children up to the age of majority, or if they are of age up to the completion of an apprenticeship or degree
  • Maintenance payments (child lives with the other parent)

  1. Exemption for social benefits within the framework of a benefit community, i.e. if there is no relationship. This can be the case, for example, with a blended family.

You can apply for up to five additional allowances for the scenarios listed above. The graduation of the exemptions is as follows:

Basic allowance

€ 1,179.80

Person 1

€ 443.57

Person 2

€ 247.12

Person 3

€ 247.12

Person 4

€ 247.12

Person 5

€ 247.12

  1. In addition, the tax exemption can be extended to include the child benefit received on the P account.

1st and 2nd child

€ 204.00

3rd child

€ 210.00

Every additional child

€ 235.00

  1. Allowance to compensate for damage to body or health
  2. Exemption increase due to vacation pay or Christmas pay
    This is checked and decided by the competent local court or the enforcement authority. Because of this, the tax exemption can then be increased.

The calculation of the individual allowance can be done very easily here: P-account calculator

Where can the P-account certificate be issued?

The certificates for the above-mentioned allowances can be issued by the following institutions / persons:

  • employer
  • tax consultant
  • Lawyers
  • Recognized debt counseling centers
  • Social authorities
  • Family funds
  • competent enforcement court

What should be considered when issuing the certificate?

The original certificate must be submitted by the account holder to the responsible bank so that the bank can take the new, increased allowance into account. In principle, a P-account certificate is unlimited, but the responsible bank is entitled to request a current certificate at any time. Find out in advance at what intervals you have to present this so that you are on the safe side and can withdraw your increased allowance as a monthly transfer.

Tip : As a Pay Here customer, a sample copy of a P-account certificate is available in the P-account area of ​​your online banking.

Disclaimer:
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