How does an account garnishment come about? The process and countermeasures

Account garnishment: process and requirements.


An account attachment is the result of an enforcement action taken by a creditor against a debtor who fails to meet their payment obligations. The creditor then receives the entire credit balance of the debtor through the bank. The debtor can no longer access his money. Transfers and direct debits no longer work either.


>> A real nightmare for affected debtors:

The seizure is carried out by the competent bailiff and noted on the account concerned.

Synopsis - Account garnishment in 2023 / 2024

    Can an account be seized just like that?Special case: If the tax office acts as an enforcement authoritySeizure of the account: Fast action is now requiredSo as the account holder, after the first contact in cooperation with a specialist, it is best to proceedCan the debtor's money still be used despite the P account be seized?Release account seizure or have it reversed - In some cases possibleConclusion on account seizure & possible countermeasures FAQ - Further information on account seizure

Can an account be seized just like that?

In order to initiate an account garnishment, the creditor must take certain legal steps. First, he needs an enforcement order that gives him the right to collect the debt. He must then apply for a seizure and bank transfer order in order to officially carry out the seizure of the account. Only after receiving the decision can the creditor arrange for the attachment of his debtor's account.

Kein Geld im Glas - letzte Finanzen sichern

> IMPORTANT special case: If the tax office acts as an enforcement authority <

When the tax office collects money, this is a very special case.

It follows its own rules, which are laid down in the rules of the Fiscal Code (AO). Not only is the IRS responsible for saying how much tax you owe, but they also serve as their own enforcement agency. It does not have to go to the enforcement court to get an enforcement title.


Usually, the payment request, i.e. the tax assessment notice, already threatens that the tax office will carry out enforcement if you do not meet the payment deadline. The tax office could then basically start the enforcement directly. But according to § 259 sentence 1 of the tax laws (AO), the tax office must first warn the debtor and give him one week to pay.


This means: >> The tax office cannot simply use your account for enforcement without prior warning.

Garnishment from the account: Fast trading is now required

When an account is garnished, it is important to act quickly. It is a good idea to seek professional legal advice immediately to determine the best course of action.


Find out the details: find out who initiated the attachment, the reason for the attachment and the amount attached. Check the information carefully to ensure everything is correct. Contact your bank: Contact your bank immediately and inform them of the attachment. Ask about the specific actions you need to take to deal with the situation. Your bank will provide you with information and instructions on how to proceed. Clarify open questions: Ask your bank any questions you have about the garnishment. Ask about the impact on your account, access to your funds, and any restrictions. The better informed you are, the better able you are to deal with the situation. Gather bank and other relevant documents: Secure all relevant documents related to the garnishment. This includes all communication with the creditor, the garnishment notices and other documents related to the garnishment. Accurate documentation will help you review your case and take legal action if necessary. Consult a professional with expertise: If you are unsure or need legal advice, you should consult a professional. A lawyer or debt counseling center can help you understand your rights, assess the situation and take appropriate steps to lift the attachment.

Fachberatung mit shake hands abschliessen

As an account holder, this is the best way to proceed after initial contact in cooperation with a professional:

Immediately set up account seizure protection using a P account


When garnishing an account, you should first set up a garnishment protection account (P account). This protects a certain basic allowance from seizure.

Setting up a P account makes it possible to continue to have a certain amount despite seizure. This amount varies depending on personal circumstances, including the number of dependents.

Can the debtor's money still be seized despite the P account?

The P account provides protection and allows the account holder to keep a certain exemption amount from their funds that cannot be attached. This exemption is set by law and serves to ensure the debtor's subsistence level. The P-account thus guarantees a certain degree of protection against seizure of the bank balance. However, amounts in excess of the calculated allowance can still be attached.

Have account garnishment lifted or reversed - Possible in some cases

Opening an account garnishment is entirely possible, but requires payment of the debt or an agreement with creditors. Insolvency proceedings can also help here. This is ideally supervised by professionals.


  1. Kontaktieren Sie den Gläubiger: Setzen Sie sich mit dem Gläubiger in Verbindung, der die Pfändung veranlasst hat. Klären Sie die offene Forderung und versuchen Sie, eine Einigung zu erzielen. In einigen Fällen ist der Gläubiger bereit, die Pfändung aufzuheben, wenn eine alternative Zahlungsvereinbarung getroffen werden kann.
  2. Vereinbaren Sie eine Ratenzahlung: Bieten Sie dem Gläubiger an, die offene Forderung in Raten zu begleichen. Wenn der Gläubiger damit einverstanden ist, kann die Pfändung aufgehoben werden, sobald Sie die vereinbarten Zahlungen regelmäßig leisten. In den meisten Fällen wird der Gläubiger die Pfändung ruhen lassen und nicht gänzlich aufheben.
  3. Beantragen Sie einen Pfändungsschutz beim Vollstreckungsgericht: Unter bestimmten Umständen, etwa wenn der Schuldner besondere finanzielle Anforderungen aufgrund seiner individuellen Situation hat, kann das Vollstreckungsgericht in Ausnahmefällen zusätzlichen Pfändungsschutz gewähren. Sobald der Gläubiger eine Pfändung auf dem Bankkonto des Schuldners veranlasst hat, ist es der Bank nicht mehr gestattet, das Guthaben an den Schuldner auszuschütten.
  4. Überprüfen Sie die Pfändungsgrenzen: In einigen Fällen kann es sein, dass die gepfändeten Beträge die gesetzlich festgelegten Pfändungsfreigrenzen überschreiten. Informieren Sie sich über die geltenden Regeln und prüfen Sie, ob die Pfändung rechtmäßig ist. In diesem Fall können Sie eine Aufhebung der Pfändung beantragen.
  5. Anfechtung der Pfändung: Manchmal kann es sogar gerechtfertigt sein, die Pfändung anzufechten. Dies kann der Fall sein, wenn die Pfändung unrechtmäßig ist oder wenn formale Fehler bei der Durchführung vorliegen. In solchen Fällen sollten Sie sich rechtlichen Rat bei einem Fachanwalt einholen und gegebenenfalls rechtliche Schritte einleiten, um die Pfändung aufzuheben.
stark auf Kurs bleiben durch finanzielle Freiheit

Conclusion on account seizure & possible countermeasures:

An account attachment occurs when a creditor initiates enforcement action against a debtor who fails to meet their payment obligations.


Sobald die Pfändung eingeleitet wird, ist schnelles Handeln erforderlich, um die bestmögliche Vorgehensweise zu bestimmen. Betroffene sollten sich umfassend über die Situation informieren, ihre Bank kontaktieren und rechtlichen Rat einholen. Zudem sollten sie unverzüglich ein Pfändungsschutzkonto (P-Konto) einrichten, um einen Grundfreibetrag vor der Pfändung zu schützen.


Unlocking an account is possible, but it requires payment of the debt or an agreement with the creditor. If necessary, those affected can also initiate insolvency proceedings in order to settle the debt and lift the garnishment. It is important from the outset to secure all relevant documents and to communicate openly with creditors and public authorities as well as advice centers in order to find and implement the best possible solutions.

FAQ - More information on account garnishment

Für weitere Informationen zur Kontopfändung und möglichen Lösungen ist es ratsam, einen Rechtsberater oder eine Schuldenberatungsstelle zu kontaktieren. >> Schreiben Sie uns gerne hier und wir besprechen Ihre aktuelle Situation!

The following questions are frequently asked about account garnishment.

  • How does a garnishment during the insolvency proceedings work?

    In the insolvency proceedings, all of the debtor's attachable assets, including salary claims, are added to the insolvency estate. The attachment is carried out by the insolvency administrator, who then uses the assets to settle the creditors' claims.

  • At what point does a seizure take place as part of an insolvency?

    The garnishment in the context of insolvency takes place immediately after the opening of the insolvency proceedings. The entire attachable assets are included in the insolvency estate.

  • How is the garnishment limit determined ?

     The garnishment limit is determined by the garnishment table and depends on the debtor's income and the number of his dependents. The balance that remains after payment to creditors is referred to as garnishment-free income.  

  • Will an account be blocked in the event of personal bankruptcy?

    A personal bankruptcy does not automatically lead to the account being blocked. The debtor can still dispose of the seizure-free amount. It is advisable to set up a P-account (garnishment protection account) to ensure protection of the garnishment-free amount.

  • Can the insolvency practitioner access my bank account?

    Ja, der Insolvenzverwalter hat das Recht, Informationen über Ihre finanzielle Situation einzusehen, einschließlich Ihrer Bankkonten. Er kann jedoch nicht direkt auf Ihr Konto zugreifen oder Geld abheben.

  • When does the insolvency administrator decide that the account will be released again?

    It depends on the specific bankruptcy procedure. As a rule, the account is not blocked and the debtor can continue to dispose of the non-garnishment amount.

  • How do I get access to my money in an account garnishment?

    In order to gain access to your money in the event of an account garnishment, you should set up a garnishment protection account (P account). In a P account, a certain amount is protected against attachments.

  • Does this garnishment exemption limit also apply to pensioners?

    Altersrente wird dem Arbeitseinkommen gleichgesetzt. Diese ist demnach auch Pfändungspflichtig im Falle der festgesetzten Zahlungsverpflichtung im Falle von Schulden. Somit JA.  Hier kommen die gleichen Freibeträge zur Anwendung wie bei der Lohnpfändung

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