What are tax enforcement/ foreclosure?
Tax enforcement represent the final stage of debt recovery when a taxpayer fails to meet obligations to the State — whether taxes, fines, or Social Security contributions. They are triggered by non-payment after the voluntary payment period expires, regardless of whether the default results from oversight or financial difficulties.
When do they begin and what costs are involved?
Proceedings commence when the debt remains unpaid within the regulatory deadline. Beyond the principal amount, the debtor also owes late payment interest and court costs.
How to respond to the citation?
Upon receiving the citation, you have 30 days to act. Available options include:
- Pay the full debt plus interest and court costs;
- Request payment in kind using movable or immovable assets;
- Apply for an installment payment plan if immediate settlement isn’t feasible;
- File an opposition to contest the proceedings.
Failure to respond triggers immediate asset seizure.
Which assets can be seized?
Virtually any valuable assets may be targeted, including:
- Part of salary or income;
- Bank account funds and tax credits;
- Real estate, vehicles, works of art;
- Stocks, corporate shares, and business assets.
How we assist you
Our team will:
- Identify the current stage of your proceedings;
- Prepare all legal documentation for timely response within the 30-day window;
- Handle all interactions with the Tax Authority, Social Security, and courts.
Corporate tax enforcement
When company debts extend to managers or administrators through fiscal reversion, we can:
- Assess debt reduction~opportunities;
- Prevent personal asset seizure through opposition;
- Evaluate liability among multiple responsible parties;
- Coordinate with corporate insolvency proceedings when applicable.