If you do not pay your taxes and duties on time, we're obliged to consider other ways to recover the money you owe.
One of the things we can do is to hold attachment proceedings. This means that we examine what you own and place attachments on your assets.
Notice of attachment proceedings
Usually we'll schedule the attachment proceedings several weeks into the future, to give you a chance to pay the claim. If you cannot pay, it's not too late to find a solution. Please contact us.
If we have reason to believe that notifying you in advance will make it difficult to carry out attachment proceedings, we may decide not to send you a letter of notice. In this case, you'll receive a letter describing the outcome after the attachment proceedings have been held.
You do not need to be present
All attachment proceedings are held in our offices or at the offices of the enforcement officer (namsmannen), depending on the case. You'll receive a letter describing the outcome.
Pay what you owe to avoid attachment proceedings
You can stop the attachment proceedings by paying the amount you owe, including interest and fees, in full. The payment must be registered in our systems before the date of the attachment proceedings.
If you pay the day before or the day of the attachment proceedings, you must contact us. Your case officer will explain how to send us proof of payment.
Getting a mark on your credit record
Attachment proceedings will be registered as a mark on your credit record. A negative credit record makes it difficult for you to obtain new loans, credit and subscriptions (for example mobile phone subscriptions). You'll get a mark even if we do not find any assets. If you pay as soon as you receive the notice of attachment proceedings, you'll avoid getting a mark.
- If the attachment proceedings result in us placing an attachment on your assets, the mark will remain until you have paid everything you owe, including any interest and fees.
- If the attachment proceedings result in ‘no assets’ (meaning we did not find any assets to place an attachment on), the mark will remain on your record for three years or until you've paid the full amount.
When you have paid what you owe, the relevant parties will be notified. The mark will then be deleted. Normally, this can take up to three weeks.
If the mark has not been deleted after three years in a case where the attachment proceedings resulted in ‘no assets’, or if you've paid the full amount, you must contact the movable property register (Løsøreregisteret). If the register has not been notified that the claim has been paid, you must contact us.
Attachments placed on assets
We'll usually place attachments on bank deposits, residential property, vehicles, inventory or operating machinery. However, we can also place attachments on any saleable assets you or the business owns. You're obliged to inform us of all your belongings on which we can place attachments. We'll never place attachments on more assets than are needed to cover our claim.
For private individuals, we do not place attachments on:
- Ordinary clothes, home contents or other personal objects as long as they do not have a high monetary value.
- Money to cover the necessary costs of living until you receive your next salary, pension or benefit payment.
- Vehicles worth less than 2/3 G if you need the vehicle for work or school.
After the attachment proceedings
If we've placed attachments on you bank deposits, you must send us an authorisation allowing us to withdraw the amount from your account. Use the authorisation form we have sent you. Then you do not have to pay the extra fees that are added when we petition the District Court.
If you do not pay the claim, we'll start the process of selling the attached assets. The District Court will be responsible for the actual sale. It can take some time before the District Court starts the sale of your assets, so it's not too late to find a solution. Please contact us.
Appealing against attachment proceedings
If we've placed attachments on your assets, you can appeal against the attachment proceedings as long as we have not yet asked the District Court to start selling the assets. If you want to appeal against our choice of assets, you must do this within a month of the attachment being placed.