Tax Refund Entitlement

The debtor’s claims against the Tax Office may also be attached and these usually involve the debtor’s entitlement to wage and income tax refunds.

In this case it involves a claim attachment and as a result one has to apply for an attachment and transfer order.

Realizing a tax refund depends on the debtor’s cooperation, because the creditor is not entitled to submit a tax return on behalf of the debtor. This, however, is a prerequisite for the debtor’s claim against the Tax Office.