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You have received a letter with the subject ‘Claim against an employee or benefit claimant’

This means that the taxpayer named has not paid the tax assessment(s) and prosecution costs of a municipal authority or water authority.

As the employer or benefit payment institution for this taxpayer, on receipt of my claim you are required, pursuant to Article 19 of the 1990 Collection Act, to settle the amounts still owed by the taxpayer from the salary or benefits which you still owe to the party concerned. Writs of execution have been served on the taxpayer for the relevant tax assessments. I have also notified the person concerned in writing of the total amount due, for which a claim has been made to you.

The garnishment-free threshold

It is regulated by law that the entire salary or benefit does not qualify for garnishment. The garnishment-free threshold must always be paid out to the taxpayer and amounts to 90% of the social security standard that applies for the person concerned. However, the remainder must be transferred to GGN invoned. The amount of the garnishment-free threshold is shown in the claim that you have received. All funds that the taxpayer would receive in excess of the garnishment-free threshold must be transferred to GGN invoned.

Levy has already been issued

If the taxpayer’s income has already been garnished, please state the first judgement creditor on the transfer confirmation and do not make the transfer to us. This also applies if the garnishment-free threshold differs from the garnishment-free threshold applied by the first judgement creditor.

Date until which funds must be withheld from the income

You must continue withholding and transferring the amounts for as long as the debt has not been repaid in full, provided that you are still required to may payments (including holiday allowance) to the person concerned.

Authorisation of GGN invoned

The collection is made by GGN invoned on behalf of the municipal authority or water authority. The authorisation is granted pursuant to a mandating decision. This is a written attestation that enables GGN invoned to exercise the collection authority not only in the name of the municipal authority or water authority, but also under their legal responsibility.

If you fail to cooperate

The 1990 Collection Act grants me authorisation to attach your funds in execution if you do not comply with this claim. You will be charged the costs of this.

Explanation

Click here for more information/a further explanation of the claim.

We have sent a claim to you. Please send us your response/transfer confirmation concerning the taxpayer via this link.