"order of attachment and recovery" or "order for attachment and transfer" by the enforcement authorities, such as the attachment of an account, attachment of wages or other attachment of receivables Unfortunately this specification of service has not yet been completely translated.

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.

Preconditions
The citizens have not paid their due taxes. These taxes may be: 1. tax: Income tax, corporate tax, trade tax, sales tax, real estate tax and property levies, real estate transfer tax, inheritance tax, gift tax, racing and lottery tax, entertainment tax, etc.tax, dog tax, tourism tax (city tax), tax on second homes, as well as the associated ancillary services such as fees, fines, interest or late payment surcharges (list not exhaustive). 2. non-taxable: Fees, contributions or fines from other authorities such as the "Ordnungsamt"/"Bürgeramt", or court costs. The executing authority can also execute levies from other municipalities, countries or EU member states by way of administrative assistance. Claims of the Bremen Owner-Owned Enterprises (e.g. Umweltbetrieb Bremen, KiTA Bremen, Musikschule Bremen, Stadtbibliothek Bremen, Bremer Volkshochschule, Werkstatt Bremen), radio contributions (formerly "GEZ") and professional chamber contributions also fall under this category.

Hints
The tax number or cash reference number is important for the assignment of jurisdiction in the enforcement office. They consist of several parts. Details such as "VO 12" indicate the competent district in the enforcement authority. Example of a tax number: 60/100/12345 - VO 12 - 1/15 F The first two digits of the tax number for tax claims indicate the competent tax office, see the section "competent authorities". Examples of a cash reference number: 4110000000/VO 12- A or 800000000000/VO 12- A or 6500000000/VO 12- A or 9110000000/VO 12- A These cash reference numbers are only used for non-tax receivables.
In the case of tax arrears, citizens have received notices, demands for payment, reminders, enforcement notices or the like in advance. On these letters the claim, the amount of the claim, the due date and the contact persons are indicated. Also the cash reference numbers like the tax number are mentioned there. Only after the "seizure and confiscation order" or " seizure and transfer order" has been served on the third-party debtor will the citizens be informed in the form of a copy. The third-party debtor (bank, employer, life insurer or client) must then inform the citizens, upon request, of the file number of the "garnishment and confiscation order" or " garnishment and transfer order".