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.
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Publisher
Bremen, Stadt
Last update or date of publication
Contact
The government service telephone number 115 – your point of contact for questions related to the federal, state and local.
Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).
Call 115 nowGovernment service telephone number calls are charged at local rates.
Preconditions
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.
Hints
The tax number or the cash reference number are important for the assignment of responsibility in the enforcement office. They consist of several parts. Information such as "VO 12" indicates the responsible district in the enforcement agency.
Example of a tax number: 60/100/12345 - VO 12 - 1/15 F
The first two digits of the tax number in the case of tax receivables indicate the responsible tax office, see the section "responsible offices".
Examples of a cash code:
4110000000/VO 12- A or 8000000000/VO 12- A or
6500000000/VO 12- A or 9110000000/VO 12- A
These cash codes are used only for non-tax receivables.
In the enforcement proceedings, costs (fees and expenses) are levied by the and are included in the "garnishment and confiscation order" or the "garnishment and transfer order". or the "garnishment and transfer order". The costs and deadlines can be found in the relevant letters from the enforcement authority.
Procedure
In the case of tax arrears, citizens have received notices, demands for payment, reminders, enforcement notices or similar in advance. These letters state the claim, the amount of the claim, the due date and the contact persons. The cash reference numbers, such as the tax number, are also stated there. Only after the "garnishment and collection order" or "garnishment and transfer order" has been served on the third-party debtor are citizens informed in the form of a copy. The third-party debtor (bank, employer, life insurer or client) must then inform the citizens of the file number of the "garnishment and collection order" or "garnishment and transfer order" upon request.