Contents
General information
- Employer's duty of care in attachment proceedings.
- Termination of employment due to seizure.
Obligations and rights of the third-party debtor
- Right of appeal of the third-party debtor.
- Issue of remuneration notice.
- Duty to provide information.
- Effectiveness of a decision of the enforcement court.
- Settlement or payment deadline.
Processing fees and costs
- Processing fees
- Costs of service in the order to other third-party debtors.
Determination of the attachable amount
- Non-garnishable emoluments.
- Contributions to private health insurance: Section 850e (1b) ZPO.
- Riester pension.
- Back payments.
- Tax class selection.
- Retroactive decisions.
- Tort claim.
Persons liable to pay maintenance
- Wording of the BGB - maintenance obligation / neediness / ability to pay.
- Determination of dependent persons.
- Definition of dependent persons.
- Child dependency of full age.
- Social benefit for children of full age.
- Life partner/stepchildren.
- Voluntary maintenance payment.
- Coincidence of several attachments/assignments.
- Child benefit.
Maintenance garnishments
- Determination of the minimum subsistence level by the enforcement court.
- Reassessment of dynamic maintenance.
- Foreign maintenance attachments - legality.
Assignments
- Term certificate
- Aggregation.
- Severance payment.
Insolvency proceedings
- Persons liable to pay maintenance.
- Tax class selection
- Sog. Entanglement in the proceedings
- Severance payment.
- Tax class change
- Offsetting tax claims.
Attachment and transfer order
- Enforcement Forms Ordinance - ZVVFV.
- Attachment and transfer order - modular basis.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
- You acquire in-depth specialist knowledge.
- You will gain specific background knowledge that can be applied to the entire process.
- You are legally secure in the face of inquiries from creditors and can act on the basis of judgments.
- The specialist knowledge imparted by a practitioner illustrates the complex topic.
Methods
trainers, case/best-practice examples, exercises, discussion, exchange of experience, work aids, checklists.
Recommended for
Supervisors and employees who have several years of experience in Payroll Accounting and handle wage garnishment, assignment and insolvency proceedings.
Start dates and details

Thursday, 09.04.2026
09:00 am - 1:00 pm

Wednesday, 02.09.2026
09:00 am - 1:00 pm