Seizure
How it works
If you still do not pay after the writ of execution, we or our external bailiff's office Flanderijn can seize your assets:
- third-party attachment (for example, on your income, bank accounts, savings accounts, or provisional refunds);
- seizure of movable property (e.g., your car or household goods);
- seizure of immovable property (e.g., your house, business premises, or land).
The costs of seizure and sale of the seized items will be borne by you. These costs can be high. Enforcement measures will continue until the full tax assessment, including all additional costs, has been paid.
Garnishment of income
When garnishing your income, we will ask your employer or benefits agency to deduct your tax debt. This includes your tax debt plus collection costs and collection interest.
Your employer or benefits agency will then pay part of your salary or benefits not to you, but to us. The deduction from your income will continue until your tax debt has been paid in full.
Garnishment exemption
A portion of your wages or benefits cannot be garnished. This is the garnishment-free threshold.
The tax collector calculates your seizure-free threshold. You will receive a message from the tax collector with the information used to calculate your seizure-free threshold. If the information used is incorrect, you can report this to the tax collector. You can also report any changes in your situation to the tax collector. The tax collector will let you know what evidence you need to provide in order to adjust the calculation.
You can check the calculation of your seizure-free threshold yourself on the websiteCheck seizure-free threshold | Your seizure-free threshold
Legislation
- Collection Act 1990
- Implementing Regulation for the Collection Act 1990
- Costs Act for the collection of federal taxes
- Code of Civil Procedure