Tax refund

A tax refund can be garnished in full, up to the total amount of the debtor’s debts in enforcement. Tax refunds can be garnished even before the due date stated on the demand for payment. The Tax Administration can set off any unpaid taxes against the debtor’s refund before garnishment, in which case the tax refund will not be paid to the enforcement authority. The garnishment decision is sent to the debtor by post and can also be printed out from the electronic enforcement service.