Reminders, payment reminders, payment facilities or enforcement notices due to open arrears to authorities of the Free Hanseatic City of Bremen

Procedure

In the case of tax arrears, citizens have received notices, payment requests, invoices or similar in advance. These letters state the claim, the amount of the claim, the due date and the contact persons. Also the cash reference numbers and/or the tax number are mentioned there.

If the amount of tax in arrears is not paid on time, further recovery, in particular the execution of enforcement measures (including the attachment of salary or account or the submission of a statement of assets), must be expected.

Reference: Description of services execution of execution Landeshauptkasse Bremen

Legal bases

• § 259 Abgabenordnung
• § 6 Bremisches Gesetz über die Vollstreckung von Geldforderungen im Verwaltungswege
• § 5 Justizbeitreibungsgesetz
• § 93 Ordnungswidrigkeitengesetz

More information

The cash reference numbers or the tax number are important for the assignment of the responsibility. They consist of several parts.

Examples of a cash reference number:

41100000000 or 8000000000 or 911700000000 or 411000000000/VO12 etc.

These cash reference numbers have 10 to 13 digits and are only used for non-tax receivables.

Example of a tax number: 60/100/12345 or 57/100/12345

The first two digits of the tax number for tax receivables indicate the responsible tax office.