"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

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.

More information

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.