German law · English information
Protection of earnings, bank balances and certain assets follows different rules. A protected amount of salary does not automatically receive identical protection in every account.
Earnings and bank accounts
The applicable official earnings table takes account of statutory maintenance obligations. A P-Konto provides account protection under separate rules, including a monthly base amount and possible increases. Thresholds change periodically and must be checked for the relevant period.
Certificates and particular income
A protected account is arranged with the bank. Certificates or court decisions may be needed for additional protection. Back payments, multiple income sources and one-off benefits require specific assessment. Self-employed persons may need an application under section 850i ZPO for other income. A P-Konto does not extinguish the underlying debt.
Employers and creditors
Employers acting as third-party debtors must apply attachment orders and current tables correctly. Creditors should assess realistic enforcement prospects and protected rights. Special rules apply to maintenance enforcement and certain other claims.
Related information
Procedures overview · Creditor rights · Corporate insolvency
Official German Insolvency Code · Official StaRUG
Practical implementation
Distinguish protection by asset and income type
Wage attachment, account attachment and seizure of goods follow different rules. Protection applied by payroll does not automatically continue unchanged in an ordinary bank account. Additional P-account allowances may require certification or a court decision. Maintenance obligations, arrears and particular benefits need accurate allocation. Self-employed people may need an application under section 850i ZPO. The statutory figures applicable to the relevant period must be checked; an old table should not be reused without review.
Establish a reliable payroll and enforcement process
Employers need to handle attachment orders, priorities and changed calculation factors correctly. Incorrect remittances may create their own risks. Creditors should assess the legality and likely economic value of enforcement. Insolvency proceedings and special claim types can change the analysis. Relevant orders, current payroll figures, dependent information and existing certificates are needed. A general statement of net income may be insufficient for a defensible calculation.
Four practical examples
The following scenarios are illustrative examples, not reports of client matters. The outcome depends on the facts and applicable rules.
Example 1: Protected wages enter an attached account
Payroll has applied wage protection, but the employee cannot access the money in the account. Account protection needs its own assessment. A P-account, certification or court release may be relevant; both stages must be considered.
Example 2: A second attachment arrives
Payroll receives another order while an earlier attachment is running. Priority, claim type and the attachable amount need correct treatment. Simply splitting the available amount between creditors is not a reliable approach.
Example 3: A self-employed person receives a lump sum
Fees for several months arrive together. Possible protection depends on the nature and period of income, not merely the balance. Applications and evidence should be reviewed before funds are distributed.
Example 4: Maintenance circumstances change
An employee reports a new maintenance obligation. Payroll must assess whether and how it affects the calculation. Evidence and any relevant court decisions should be considered rather than relying only on an oral statement.
Discuss your situation
Tell us your role, the parties involved and any deadlines. We will check conflicts, agree the scope of the work and explain the fees before accepting instructions.