Enforcement Landeshauptkasse Bremen
- Steuern und Abgaben
- Auslandsgeschäft
What are the tasks of the enforcement office of the Bremen State Central Cashier's Office? Who should I contact if an enforcement action has been initiated against me?
Basic information
Basic informationThe enforcement authority (enforcement office or court cashier) is responsible for processing outstanding tax and non-tax monetary claims including court costs of the state of Bremen and the municipality of Bremen and has been located in the Bremen State Cash Office since 01.07.2016. It also acts for other agencies by way of legal and administrative assistance. In doing so, it enforces both movable and immovable assets as well as claims and other property rights.
Enforcement measures of the Internal Service
Notification of execution
Partial payment agreements
garnishment of receivables (e.g. garnishment of salary or current account and savings books)
Requests for set-off
Initiation of the statement of assets
Initiation of trade interdiction proceedings
execution on immovable property
Other property investigations
Application for a judicial search warrant
Application for opening of insolvency proceedings
Enforcement measures of the field service
Visiting the debtor
Execution of door opening and apartment search
Seizure of property and auction on the Internet
Partial payment agreement
Execution of the acceptance of the statement of assets
Requirements
If the levies are not paid, the enforcement agency/court cashier initiates enforcement measures. As soon as a debt of a defaulting payer has to be collected by enforcement, the enforcement department speaks of an enforcement debtor.
These levies may be:
- Fiscal:
Income tax, corporate income tax, trade tax, sales tax, real estate tax and property taxes, real estate transfer tax, inheritance tax, gift tax, racing betting and lottery tax, entertainment tax, dog tax, tourism tax (city tax), second home tax, as well as the associated ancillary services such as fees, penalty payments, interest or late payment surcharges (list not exhaustive). - Non-tax:
Fees, contributions or fines from other authorities such as the "Ordnungsamt"/"Bürgeramt", or court costs. The enforcement authority can also enforce levies from other municipalities, states or EU member states by way of administrative assistance. This also includes claims from Bremen's own enterprises (for example, Umweltbetrieb Bremen, KiTA Bremen, Bremen Music School, Bremen City Library, Bremen Adult Education Center, Bremen Workshop), broadcasting fees (formerly "GEZ") and professional chamber fees.