Seizure
Here's how it works
If you still don't pay after the injunction, we, or our external bailiff firm Flanderijn, can seize your assets:
- third-party attachment (for example, on your income, bank accounts, savings accounts or provisional refund);
- seizure of movable property (for example, your car or contents);
- seizure of real estate (for example, your home, business premises or land).
You will be responsible for the costs of seizing and selling the seized items. These costs can be high. The enforcement measures continue until the entire tax assessment, including all additional costs, is paid.
Seizure of income
When your income is seized, we ask your employer or benefit agency to withhold your tax debt. This is your tax debt including collection costs and collection interest.
Your employer or benefits agency then pays part of your salary or benefits not to you, but to us. The deduction from your income continues until your tax liability is paid in full.
Non-payment basis
A portion of your wages or benefits cannot be garnished. This is the attachment-free foot.
The tax bailiff will calculate your non-dischargeable amount. You will receive a notice from the tax bailiff with the data that have been used to calculate your non-dischargeable amount. If the data used are not correct, you can report this to the tax bailiff. Also, if your situation changes, you can report this to the tax bailiff. The tax bailiff will let you know what evidence you need to provide to adjust the calculation.
You can check the calculation of your non-contractual obligation yourself on the website Checking non-contractual obligation | Your non-contractual obligation.
Legislation
- Collection Act 1990
- Implementing Regulation of the Collection Act 1990
- State Tax Collection Costs Act
- Code of Civil Procedure