The most important things at a glance:
Here you will find answers to the following questions:
In the case of an account attachment, affected consumers have the option of converting their current account into a P-account . With this conversion, you are entitled to a basic monthly allowance of € 1,178.59 , which you can freely dispose of.
This allowance is individually adjusted depending on the life situation of the person concerned. Exemptions can be set up for spouses, children, social benefits and to compensate for physical harm or damage to health. Appropriate certificates must be applied for independently and submitted to the responsible bank. You can find more information on this here: P-Account: Calculate tax exemption
Often not the entire tax exemption is used up by the end of the month. It can also happen that a payment is received twice on the affected account within one month. Since any amount of money in excess of the exemption is seized, affected consumers often do not know how to deal with the above situations.
Can the unused allowance be carried over to the following month?
Basically, the garnishment protection account is not intended for saving money. However, credit that has not been used can be carried over to the following month.
Example : The account holder still has € 100 in his P-account at the end of January. In the following month of February, this € 100 will be available to the account holder again. If this amount is not available again in February and a transfer is made to March, the € 100 will be transferred to the creditor.
Conclusion : The transfer of allowances to the following month is basically possible. However, this transfer amount must be used up in the following month, otherwise the garnishment threatens in the following month.
What happens if the tax exemption is exceeded due to double payments?
Example : An employer pays the wages for October late in November - that is, the wages are not posted to the account until November, even though they were actually intended for October. However, the salary for the month of November is received as planned at the end of the month on the P account concerned. Thus there is a double payment in November.
Since the monthly allowance is exceeded, the double payment will be collected by the bank. However, the amount skimmed off is automatically transferred to the following month and can ultimately be freely used by the account holder.
Conclusion : In the event of double receipts within one month, the consumer can freely dispose of said amount in the following month.