Attach salary or property

We attach in the following order:

1. cash
2. money in the bank, tax refunds
3. receivables, such as if someone owes you money
4. your salary or other income
5. mutual fund shares, shares
6. movable property, such as a condominium or car
7. real estate, such as a real property unit
8. disputed receivables (claims in dispute).

• The property must belong to you or the company. If the property is in your possession, we assume that you own it. If that is not the case, you must be able to prove it to us. If the property is elsewhere, we must be able to prove that it belongs to you.
• We can also attach property that the Swedish Police comes across in their operations. This is called remote attachment.
• We must be able to sell the property. For example, there must be no last will and testament or deed of gift that prevents sale.
• The property must have an economic value.
• Assets belonging together, such as the inboard engine and the boat, must not be separated without special reasons, as they are often worth more together.
• The attachment must result in a reasonable surplus to whoever you owe money.

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.

Our offices (in Swedish)

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

1. which decision you are appealing
2. why you think it should be changed and how
3. about the evidence you wish to present and what it will prove
4. your name
5. your personal identity number or company registration number
6. your address
7. your phone number.

Sign the appeal

You or your representative must sign the appeal.

Please note

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.

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

• clothing (not designer clothing)
• glasses
• furniture.

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 want to get paid through the sale of real property

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.

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.

If you get money back on taxes and have debts with us, the money must primarily go towards paying your debts.

This happens

1. First you will receive a message about the surplus from the Swedish Tax Agency.
2. The Swedish Tax Agency transfers your tax refund to us.
3. After that, you will receive a letter from us.
4. The money goes towards paying your debts to the central government and individuals and companies, respectively.

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.