Attachment of account by the tax office

The most important things at a glance:

Here you will find answers to the following questions:

A garnishment is only valid if the following factors are given:

  • There is an enforceable title against the debtor
  • Enforceable title is served on the debtor
  • An application for the attachment of an account is submitted to the enforcement court
  • The attachment decision is sent to the debtor's bank

Public law institutions such as the tax office are excluded from this regulation. Often, debtors are surprised by an account attachment. We will inform you about the topic of attachment of accounts by the tax office, so that the attachment doesn't hit you unexpectedly.

How does an account attachment by the tax office come about?

In principle, the same rules apply to the tax office as to any other creditor. However, it has the option of securing an account more quickly. It is also an obligation to present an enforceable title, but in this case the open claims themselves form the enforceable title. This means that the tax office does not have to take legal action to confiscate the account. If open
Claims after a payment reminder are not settled, the tax office can therefore have the account seized shortly.

What should I do in the event of an account attachment by the tax office?

If the account is threatened by the tax office, action must be taken quickly. In order to guarantee the subsistence level for the person concerned, the account must be converted into a garnishment protection account. This must happen within four weeks after the enforceable title has been served on the consumer concerned. The conversion into a P-account must be initiated by the affected consumer independently. The seizure protection secures the consumer a monthly, statutory exemption of € 1,178.59 . Depending on the living conditions of the person concerned, this amount can be increased individually. You can find more information on the individual tax exemption here: P-Account: Calculate tax exemption

Tip : If you cannot pay outstanding amounts, you can prevent worse things and simply make an appointment with the tax office. Installment payments are often granted. In this way, an account attachment can easily be avoided.

Looking for a P-Account?

Open a seizure protection account online within a few minutes and secure the statutory exemption .

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