What the Enforcement Authority is allowed to seize

If the person that owes you money, the debtor, is unable to pay, we may carry out an attachment. This means that we decide to seize some of the debtor’s assets and sell them in order to pay the debt.

Attachments are made in a particular order, where we always try to attach whatever will cause least detriment to the debtor. Some of the debtor’s property may not be attached because the debtor needs it for his/her subsistence.

What happens when we carry out an attachment?

An attachment begins with an investigation by us of the debtor’s assets. In this connection we may ask various government agencies, companies or persons for information. We may also visit the debtor’s home for the purpose of examining whether there are any assets that can be attached.

If there are assets, we or an agent engaged by us will sell the assets we have attached. If the attachment is of the debtor’s salary, his/her employer will pay the money to us and it will then be used to pay the debt.

When can we carry out an attachment?

In order for an attachment to be possible, the following conditions have to be met:

• The property to be attached must belong to the debtor. We assume that s/he owns the property in his/her home. If someone else owns property that is in the debtor’s home, that person or the debtor must be able to prove that this is the case. For property that is in other locations, we have to be able to prove that it is owned by the debtor.
• It must be possible to sell the property.
• The property must have monetary value.
• The sale must generate justifiable value, i e once the costs of the sale have been deducted there must be a reasonable surplus that can go towards paying the debt.
• Assets that belong together may not be separated unless there are special reasons. This is because the assets will often be worth more if they are sold together rather than separately. Thus we may not attach only the inboard engine of a motorboat, even if the value of the engine by itself covers the debt.

What do we attach, and in what order?

Under normal circumstances we attach property in the following order:

• Cash
• Bank balances and other liquid assets, e g tax refunds
• Salary. We may decide that part of the debtor’s salary is to be paid directly to us in order to reduce the debt. If a salary attachment is expected to provide enough money to pay the debt fully within three months, we don’t normally attach any further assets.
• Mutual fund shares and directly owned shares. When we attach mutual fund shares and directly owned shares we notify the bank or Euroclear. They register that the property has been attached.
• Other personal property
• Immovable property such as a detached house, a holiday home or industrial real estate. Properties may be attached if the debtor does not pay the loans that a property has been mortgaged for. But properties may also be attached to pay for other debts. Before a property becomes attached we ask the creditors whether they want it to be attached or not.
• Ships and aircraft.

Is there anything we avoid attaching?

We go to some lengths to avoid attaching your home, but in some cases it is the only way of getting the debt paid, even if it is small. One precondition for attaching your home is that the sale of it generates a surplus after all the costs of the sale have been paid, and another is that the measure of attachment is proportional. Proportionality is about assessing whether the benefit of the measure is greater than its consequences for the affected party.

Is there anything we don’t attach?

There are some things we are not allowed to attach. In some cases this is because the debtor or his/her family need those things for their subsistence. Such property is protected under a right known as beneficium competentiae.

We may attach money, bank balances and claims unless it is apparent that they are needed for food, rent, clothes and other necessary expenses over the coming month. Expenses for travel and specialised care may also be included. Usually the following types of property are considered protected by beneficium:

• Clothes. However, more expensive fur coats and similar items may be attached.
• Spectacles, ordinary watches and simpler jewellery.
• Furniture and other things necessary for a home.
• Special equipment needed due to a functional impairment.

What happens if we are unable to sell the attached property?

If the first attempt to sell fails we usually make a second attempt. If we are still unable to sell it we cancel the attachment and return the property to the debtor.

What happens if the whole debt can’t be paid?

If the investigation shows that the debtor does not have enough attachable assets to cover paying for the whole debt, we will write an investigation report and send it to you. In it we summarise what the investigation involved and what assets we found.