We investigate your or the company’s finances
When we start the investigation into your finances, you must account for your income and expenses, but also if you have other assets, for example if you have money in the bank, own a car or real property unit, or if the company has receivables. It is important that you provide accurate details so that you get to keep the correct amount.
You easily provide your details on income and expenses by using our e-service (private indiviuals) or the form.
The money goes towards your debts
We disburse the money from property to those you or the company owe money.
We sell the property we attach at auction or by offer. In some cases, we may instruct someone else to sell your property.
If we attach your salary, your employer pay part of your salary to us, which we in our turn disburse to those you owe money.
Read more about attachment of earnings:
Attachment of earnings – a common way to pay a debt
If we cannot sell attached property
If we cannot sell what we have attached, we usually make new attempts. If the sale fails, we cancel the attachment. You get the property back and still have the debt.
What we attach and in what order
We always try to attach what is least detrimental to you or the company. You can tell us if you have property that you want us to attach and sell to pay your debts. If so, we make an assessment of the property's value.
The order in which we attach
We attack in the following order:
What must be fulfilled before we attach?
For us to attach property, there are several conditions which have to be fulfilled.
Conditions which must be fulfilled
Request correction or appeal if the decision is wrong
You can request correction if you think the decision on attachment is wrong. You can also appeal the decision if we do not change it.
You can request correction if you think the decision on attachment is wrong. If so, it is important that you contact us. You will then get an explanation of why we made the decision and what rules apply. There may be details in the decision that needs to be amended, such as your housing cost.
You can appeal the decision if we do not change it, or if you want the court to review the matter immediately.
How to appeal
You must appeal to the court, but send your appeal to us. We will send it to the court, which decides whether or not to change the attachment.
The attachment decision includes information on how to appeal and where to mail your appeal. If you do not still have the decision, you must mail your appeal to the office closest to where you live. You can also email.
Appeal on time
The appeal must have been received by us within three weeks of your receipt of the decision. That deadline applies even if you have requested correction.
If the decision relates to attachment of earnings, there is no time limit on the appeal.
Provide detailed information
In your appeal, write
Sign the appeal
You or your representative must sign the appeal.
The decision on attachment is valid until the court has made its decision, even if you appeal. The money is not paid out until the court has made its decision. If the court rules in your favour you will get your money back.
You can also object
If you believe that the debt we attached for is incorrect, you can object to the claim. It may not help to appeal the attachment decision alone. You can object verbally or in writing.
If you win
You can apply for our help if the court rules in your favour and the creditors do not voluntarily repay what you are entitled to.
Attachment of property — for you as a private individual
What we avoid and are not allowed to attach
We do not attach things you or your family need to support yourselves. Such assets are called non-attachable assets.
Non-attachable assets are determined on a case-by-case basis, but normally it includes, for example
We avoid attaching a person's residence
For as long as possible, we try to avoid attaching your residence. In some cases, we are forced to do so, even if the debt is small.
We will only attach your residence if the sale leads to a surplus after all overhead costs resulting from the sale are paid.
However, there are no rules on how large the debt must be for us to attach the residence. Does the person you owe money have a pledge on your residence? In that case, they can always demand for us to attach the residence for them to be paid. You can read more about pledge on residence:
You may be liable to pay profits tax if the sale of your residence results in profits. You can find more information on the Swedish Tax Agency's website.
Your partner has debts
If your partner (spouse, cohabitant, or registered partner) has debts with us, they are considered to own what is in your common residence. This means that we can attach everything that is in your residence — unless you can prove that it is yours.
Your partner's debts affect your finances
You don't assume your partner's debts because you live together. But the debts can still affect your finances, as your income and costs are part of the household's.
Therefore, when we calculate what amount we can attach of your partner's or cohabitant's salary, your details are included in the calculation.
If you own a real property unit together, we may decide that your partner's share in the real property unit shall be attached. If so, it is common that the entire real property unit is sold and you receive the money from your share.
You have debts and own property together with others
We may attach your share of a property that you own together with others, such as a real property unit, if you have a debt with us.
Only your share of the purchase price is used to pay your debts and the costs involved in the matter. Other part-owners receive their shares.
The tax refund primarily goes towards your debts
If you get money back on taxes and have debts with us, the money must primarily go towards paying your debts.
If you get back more than you owe
If you receive a tax refund that amounts to more than your debt with us, the Swedish Tax Agency may disburse the remaining amount to you.
Are you so indebted that you are unable to pay your debts for the foreseeable future? If so, test if you are eligible for debt restructuring with the Enforcement Authority's debt restructuring test.