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  • Dienstleistungen
  • "order of attachment and recovery" or "order for attachment and transfer" by the enforcement authorities, such as the attachment of an account, attachment of wages or other attachment of receivables

"order of attachment and recovery" or "order for attachment and transfer" by the enforcement authorities, such as the attachment of an account, attachment of wages or other attachment of receivables

  • Recht und Verbraucherschutz 



    	    

		    
The enforcement authority (enforcement agency or court cashier) has seized the bank account, employment income, receivables from the client or other receivables from the citizen.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Basic informationWhen citizens have tax arrears, the enforcement authority can enforce them, among other things, by means of a so-called "garnishment and collection order" or " garnishment and transfer order". Such claims may concern, for example, the bank account, the employment income, claims with the principal or in other claims. The "garnishment and collection order" or "garnishment and transfer order" is served on the so-called third-party debtor. This is a person against whom the citizens themselves have claims (for example, the bank, the employer, the life insurer or the principal). After receiving the "garnishment and confiscation order" or " garnishment and transfer order", the third-party debtor may no longer make payments to the citizens. Both the citizens and the third-party debtor will receive letters from the enforcement authority to this effect.

								    

									    Requirements
Citizens have not paid their dues due. These levies can be: 

1. fiscal: 

Income tax, corporate income tax, business tax, sales tax, real estate tax and property taxes, real estate transfer tax, inheritance tax, gift tax, race betting and lottery tax, amusement tax, dog tax, tourism tax (Citytax), second home tax, as well as the associated ancillary services such as fees, penalty payments, interest or late fees (list not exhaustive). 

2. 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.