The Fiscal Code of Germany 4th Subchapter Enforcement against immovable assets Section 322 Procedure (1) Apart from real properties, enforcement against immovable assets shall also apply to the entitlements for which the provisions relating to real properties apply, to the…
III. Enforcement against receivables and other property rights
The Fiscal Code of Germany III. Enforcement against receivables and other property rights Section 309 Attachment of a monetary claim (1) Where a monetary claim is to be attached, the enforcement authority shall issue a written prohibition to the third…
II. Enforcement against items
The Fiscal Code of Germany II. Enforcement against items Section 285 Enforcement officer (1) The enforcement authority shall effect enforcement against movable items through enforcement officers. (2) The enforcement officer shall be empowered to conduct enforcement against the judgement debtor…
I. General. 3rd Subchapter. Enforcement against movable assets
The Fiscal Code of Germany 3rd Subchapter Enforcement against movable assets I. General Section 281 Attachment (1) Enforcement against movable assets shall be effected by attachment. (2) Attachment may not be expanded further than is necessary to cover the monetary…
2nd Subchapter. Apportionment of a joint and several obligation
The Fiscal Code of Germany 2nd Subchapter Apportionment of a joint and several obligation Section 268 General Where persons are joint and several debtors because they have been jointly assessed for an income tax or capital tax, each of them…
1st Subchapter. General provisions. Enforcement owing to monetary claims
The Fiscal Code of Germany Second Chapter Enforcement owing to monetary claims 1st Subchapter General provisions Section 259 Formal reminder In general, a formal reminder requesting payment within one week is to be sent to the judgement debtor before the…
First Chapter. General provisions. Enforcement
The Fiscal Code of Germany Sixth Part Enforcement First Chapter General provisions Section 249 Enforcement authorities (1) The revenue authorities may, by administrative decision, enforce administrative acts ordering a monetary payment, other performance, tolerance or omission of a particular action.…
Third Chapter. Provision of collateral
The Fiscal Code of Germany Third Chapter Provision of collateral Section 241 Nature of collateral (1) Whoever is required under the tax laws to provide collateral may do so: 1. by depositing with the competent revenue authority means of payment…
Second Chapter. Interest accrual, late-payment penalties
The Fiscal Code of Germany Second Chapter Interest accrual, late-payment penalties 1st Subchapter Interest accrual Section 233 General Interest shall be charged on claims arising from the tax debtor-creditor relationship (section 37) only to the extent that this is legally…
First Chapter. Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship
The Fiscal Code of Germany Fifth Part Levy procedure First Chapter Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship 1st Subchapter Realisation and maturity of claims arising from the tax debtor-creditor relationship Section 218 Realisation of…