The imposition of enforcement measures, whether through bank account seizures or the issuance of an auction schedule, represents a critical turning point for any individual or business. The complexity of the legislative framework (Code of Civil Procedure – CCP and Code for the Collection of Public Revenue – CCPR/KEDE) and the strict deadlines make timely and specialized legal intervention essential.
Third-Party Debt Order: What Actually Happens?
A Third-Party Debt Order (κατάσχεση εις χείρας τρίτου) is the process by which a creditor seizes a debtor’s claims held by third parties. Typically, the “third party” is:
- A Banking Institution (for deposits).
- An Employer (for wages).
- An Insurance/Pension Fund (for pension payments).
The Critical Distinction: Private Creditors vs. The State
A common question involves how a debtor is notified. There is a significant procedural gap between private entities and the State:
- Private Creditors (Banks, Funds, Individuals): Under the CCP, the creditor must serve the attachment order to the debtor within 8 working days of serving it to the third party. If this deadline is missed, the seizure is null and void. This 8-day window is the first opportunity for filing an Opposition (Anakopi).
- The State (Tax Authorities, EFKA): Under the CCPR (KEDE), the State is not obligated to notify the debtor. Information usually reaches the citizen “after the fact,” when they discover the frozen funds via e-banking or during a transaction.
Non-Attachable Limits: What Stays in Your “Pocket”?
The protection of basic living resources is ensured through non-attachable limits, which vary depending on the creditor.
- Seizures by the State (Tiered Protection)
For debts to the Tax Office or Social Security Funds, the following protection applies to net monthly wages or pensions:
- Up to €1,000: Fully protected.
- €1,000 to €1,500: The State can seize 50% of the amount exceeding €1,000.
- Above €1,500: 100% of the excess amount is seized.
- Seizures by Private Creditors & The Statutory Protection
The most vital protection stems from Article 982 par. 2 of the CCP. According to this provision, claims from wages, pensions, or social security benefits are non-attachable.
- This means a private creditor (e.g., a Bank or Fund) does not have the right to seize your salary directly from your employer or your pension from the fund.
- The sole exception concerns alimony/child support claims, where up to 50% may be seized.
- Any such attempt by a private creditor is legally non-existent and can be immediately annulled.
- The Non-Attachable Bank Account
Additionally, Article 20 of Law 4161/2013 sets the non-attachable limit for bank balances at:
- €1,500 for individual accounts.
- €2,000 for joint accounts. This applies regardless of the source of the funds, provided the account has been officially declared as “non-attachable” via the Taxisnet platform.
Legal Remedies for the Debtor
A debtor can respond through:
- Opposition (Anakopi): Challenging the legality of the seizure.
- Application for Stay of Execution: Requesting a temporary freeze (including an Interim Order) to stop the transfer of funds.
Conclusion
A Third-Party Debt Order is not a dead-end situation. The law provides clear protective limits and strict deadlines that creditors must follow. Timely communication with a specialized lawyer can save your assets, annul illegal seizures, and secure a stay of execution.
