Last Updated on May 31, 2021 by LawEuro
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 commencement of enforcement. A formal reminder shall not be required where the judgement debtor receives a reminder of the payment before the due date. General payment reminders may also take the form of a public notice.
Section 260
Statement of the reason for the indebtedness
The enforcement order or the attachment order shall state the reason for which the monetary amounts to be recovered are owed.
Section 261
Write-off
Claims arising from the tax debtor-creditor relationship may be written off if it is expected that
1. the collection of the amount in question will be unsuccessful or
2. the costs of collection will be disproportionate to the amount to be collected.
Section 262
Third party rights
(1) Where a third party asserts that he has a right blocking the sale of the object of enforcement or objections are raised pursuant to sections 772 to 774 of the Code of Civil Procedure, the objection to the enforcement shall, where necessary, be raised by bringing an action before the ordinary courts. A third party shall also be deemed to be a person who is obliged to tolerate enforcement against an asset managed by him where he asserts that objects belonging to him are affected by the enforcement. The rights blocking the sale shall be determined by civil law.
(2) Sections 769 and 770 of the Code of Civil Procedure shall apply with respect to the stay of enforcement and the cancellation of enforcement measures.
(3) The action shall only be brought before the court in whose district the enforcement takes place. Where the action is brought against the body to which the enforcement authority belongs and against the judgement debtor, they shall be deemed to be joined parties.
Section 263
Enforcement against spouses
The provisions of sections 739, 740, 741, 743, 744a and 745 of the Code of Civil Procedure shall apply accordingly to enforcement against spouses or civil partners.
Section 264
Enforcement against the usufructuary
The provision of section 737 of the Code of Civil Procedure shall apply accordingly to enforcement against properties subject to the usufruct of an asset.
Section 265
Enforcement against heirs
The provisions of sections 1958, 1960(3) and section 1961 of the Civil Code and sections 747, 748, 778, 779, and 781 to 784 of the Code of Civil Procedure shall apply accordingly to enforcement against heirs.
Section 266
Other cases of limited liability
The provisions of sections 781 to 784 of the Code of Civil Procedure shall apply accordingly to the limited liability arising pursuant to section 1489 of the Civil Code, and the provision of section 781 of the Code of Civil Procedure shall apply to the limited liability arising pursuant to sections 1480, 1504 and 2187 of the Civil Code.
Section 267
Enforcement proceedings against associations without legal capacity
An enforceable administrative act against an association shall suffice for enforcement against its assets in the case of associations without legal capacity that are taxable as such. This shall apply accordingly to special-purpose funds and other taxable entities similar to a legal person.
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