If there are tax arrears to citizens, the executing authority can enforce them, inter alia, by means of a so-called "seizure and confiscation order" or "attachment and transfer order". Such claims may, for example, concern the bank account, income from work, claims with the client or 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 receipt of the "seizure and confiscation order" or " seizure and transfer order", the third-party debtor may no longer pay out to the citizens. Both the citizens and the garnishee receive letters from the enforcement authority.