You have two months from the date on the tax assessment to pay the tax amount to GBLT. The day this amount must be in GBLT's bank account is called the due date. Both the assessment date and the due date are printed on your tax assessment.
If you do not pay in time, GBLT will charge costs. These costs are explained below.
Reminder
Have you missed the due date and did you pay in time for the past 3 years? Then GBLT will firstly send you a payment reminder. This reminder is your first notice and is free of charge.
Final notice
If you do not pay in time, GBLT will send you a final notice. GBLT charges legal costs for sending this notice. You also have to pay these costs. The height of these costs is dependant on the tax amount you still have to pay.
The total amount to be payed is stated on the notice. Please pay the amount due within 14 days of the date on the notice. If you fail to do so, GBLT will send you an enforcement order.
Enforcement order
You will receive an enforcement order if you do not pay in time after receiving the final notice. GBLT charges costs for sending the enforcement order. You will have to pay the tax amount plus the costs for the final notice and the enforcement order.
An enforcement order will cost at least € 45.00.
The exact amount depends on how much tax you still have to pay GBLT. The total amount due is listed on the enforcement order. Please pay this amount within two days of the date on the order. If you fail to do so, a bailiff will deliver a renewed order to pay.
Renewed order (writ)
You will receive a renewed order if you do not pay in time after the enforcemnet order. A bailiff from LAVG will visit you with a renewed order. The bailiff charges costs for this renewed order to pay. You must also pay these costs.
A renewed order costs €18.00
The total amount due is listed on the renewed order. Please pay this amount within two days of the date on the renewed order. If you fail to do so, the bailiff may take other measures.
Are you out when the bailiff visits? Then they will put the renewed order in a sealed envelope in your mailbox.
Collection interest
In some cases you have to pay interest. This is called collection interest. You will receive a letter about this after you have made a payment to GBLT. You will only receive this letter if you have to pay more than € 23.00 in interest. GBLT will pay collection interest to you in the following two situations:
- GBLT was late in repaying an amount. This only applies if GBLT did not pay you back within 6 weeks.
- You asked for payment deferral and you did not get it. GBLT will pay interest if you qualify for a tax reduction.
Other measures
Did you not pay in full after receiving a enforcement order or renewedorder? Then GBLT can seize your property or income. The bailiffs at LAVG may also carry out these measures on behalf of GBLT.
After the enforcement order the bailiff may seize:
- Your wages or benefits.
- Funds bank accounts or savings accounts.
- Provisional refunds from the tax authorities.
After the renewed order the bailiff may seize:
- Your house or business premises.
- Your car.
For all these measures you have to pay additional costs. These costs mount up quickly.
Bailiff Office
The bailiff office working for GBLT is called LAVG.