Foreclosure season is here again! For taxes for the year 2023 which have remained unpaid, the tax authorities are carrying out forced recovery of debts from unscrupulous or recalcitrant taxpayers.
This is the rule: taxes must be paid before the deadline indicated on the notice. In the event of a delay, it is recommended to contact your tax center to notify them. It may be possible to obtain an extension and pay in installments. When the taxpayer does not pay and does not come forward (or does not respect his deadline), the administration proceeds with the forced recovery of the debt. To do this, it uses seizure procedures provided for by law. The most common is the Administrative seizure of third party holder (SATD). And it is always at the start of the year that the tax authorities increase the number of ATD seizures from taxpayers to recover what they have not been able to touch.
The principle is simple: SATD is a procedure allowing the administration to obtain payment of a sum that the taxpayer owes it and which has not been paid. She will contact a third party holding sums of money belonging to you to obtain payment. The two “thirds” most frequently targeted are banks and employers. Indeed, the bank can hold funds which belong to the taxpayer and which it ensures safekeeping. The administration, via a SATD, can force the bank to pay a sum existing in a taxpayer’s account. In the same spirit, the employer, when paying the salary, may be forced to pay part of it to the tax authorities rather than to the employee.
A strict framework
These procedures are very supervised. When it comes to wage garnishments, there are rules, the idea being not to leave the debtor without resources. The seizure can therefore be spread over several months, if the debt is too large to be taken at once. For a bank seizure, there is a elusive bank balance (SBI), corresponding to the amount of the RSA, below which entry is not possible. A SATD can sometimes be sent to other third parties, such as notaries or tenants, who then pay part of the rent to the tax authorities rather than to their lessor, if the latter has not paid their taxes. However, this is rarer.
Up to 100 euros in fees
Be careful of bank foreclosures, as banks often charge fees to process these foreclosures. These fees are capped at 10% of the amount of the seizure (with a maximum of 100 euros), which can represent a heavy additional cost for certain individuals. Whoever the third party is targeted, they are required to remit the sums to the public accountant. Ownership of the sums is transferred to the State upon receipt of the SATD. If the targeted third party defaults, they are exposed to legal action.
ATD seizure: what are the costs of notice to third party holder?
When the SATD is not enough and the amount of the debt justifies it, the tax authorities have other solutions, and in particular its bailiffs, who implement more cumbersome recovery procedurest. Finally, you should know that SATD is a procedure that can be used for most debts and not just taxes (fines, public canteen or hospital expenses, etc.).
ATD seizure: can the tax authorities use N26 and Revolut accounts?