Tax office: garnishment for tax debts
As a creditor, the tax authorities may exercise certain privileges. Based on the tax code, he is obliged to collect taxes and other debts. In contrast to other creditors, he has considerably more rights at his disposal. The tax office must respect the principle of proportionality. This is especially true in the case of a garnishment.
Tax offices may seize bank accounts and other assets if tax debts are not paid. In contrast to enforcement according to the provisions of the German Civil Code (BGB), this can be carried out without the involvement of independent judicial bodies.
Tax office - privileges in collecting tax debts
In principle, the tax authorities can enforce when the tax is due and the debtor has been asked to pay. The determination of the tax liability is usually done in the tax assessment.
- Compared to a merchant or trader, it is much easier for the tax authorities to get their money. In the Tax Code a whole range of means is listed how the fixed tax can be collected, for example by means of a garnishment.
- The tax office warns debtors in advance in writing to pay the tax in arrears. If the tax debtor does not react, it has the option of enforcing its assets through attachment.
- Enforcement of tax debts is legally permissible in the event of an existing deferral, whereby the taxpayer does not fulfill his obligation to pay. The entire amount is then regularly due. Credit can be offset.
Sales tax, trade tax and income tax - everything should be paid on time ...
Attachment of bank accounts and other assets
The enforcement of tax debts can take place in different ways.
- The seizure of the bank account is only one possibility. The tax office may seize a wide variety of valuables, such as a vehicle.
- In the case of an account seizure, the enforcement authority may not only seize the credit balance. Because if the tax debtor has granted a dispositioncredit uses, the credit line can be used to enforce tax debts.
- Anyone who owes money to the tax office should get the help of one P accounts Protect (garnishment protection account) from the effects of the garnishment of the account. This basic seizure protection guarantees an appropriate lifestyle.
What to do if an account is attached
According to German law, this is allowed Tax office In principle, enforce tax debts.
- Such an enforcement cannot be prevented by an objection to an issued tax assessment. If the tax debt is wrongly collected, you must contact the responsible tax authority.
- If you are affected by a garnishment of your account due to tax debts, make an appointment with the authorities. You apply to the enforcement authority for the removal of the attachment of the account.
- It is not only advisable to consult a tax advisor in complicated cases. He can make all the necessary applications and conduct further negotiations with regard to tax repayment, deferral or rejection.
Incidentally, the tax authorities are bound by the applicable seizure exemption limits for the enforcement of tax debts, with one exception. This expressly does not apply in the case of a maintenance attachment.
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