Once enforcement proceedings become final, the creditor may request attachment of the debtor's assets. However, the legislature has exempted certain assets and rights from attachment so that the debtor and their family can maintain a life consistent with human dignity. These limits define both what the creditor can expect and the area in which the debtor is protected.
Assets fully exempt from attachment
- Household goods necessary for the life of the debtor and their family. If there is more than one item serving the same purpose, the extra items may be attached.
- Tools, equipment and books the debtor needs to practice their profession, as well as the land, animals and equipment a farmer needs for a livelihood.
- Two months' worth of food and fuel for the debtor and their family.
- Student scholarships and social assistance, and compensation received for bodily injury or damage to health.
- Other receivables that the law declares exempt from attachment.
Salary attachment: the one-quarter rule
Wages and salaries can be partially attached. The enforcement officer determines the amount needed to support the debtor and their family and subjects the remainder to attachment. However, the attached amount cannot be less than one quarter of the salary. In practice, except for alimony claims, one quarter of the net salary is generally attached. If there are multiple attachments, they are ranked in order, and deductions for the next attachment do not begin until the first one is satisfied.
Can a pension be attached?
Pensions paid by the Social Security Institution cannot be attached without the debtor's explicit consent. Alimony debts are an exception to this rule. To have an attachment on a pension lifted, it is enough to apply to the enforcement office. If the enforcement office refuses, a complaint may be filed with the enforcement court.
Attachment of a home
The home in which the debtor lives can be attached. However, the debtor may file a "residence exemption complaint", arguing that a home suitable to their circumstances cannot be attached. In that case, the court assesses the value of the home and the debtor's social situation. If the value of the home exceeds the price of a reasonable home, the property is sold and the excess is paid to the creditor.
For creditors
Because exemption claims can prolong the proceedings, collection is faster when the debtor's assets are searched properly before attachment is requested and priority is given to assets that are indisputably attachable, such as bank accounts, receivables, vehicles and real estate.