Business income

‍As a rule, 1/6 (one sixth) of the recurring income of a self-employed person (business income) can be garnished. The garnishment of business income then follows the provisions on protected portions and procedure for the garnishment of pay where applicable.

As a rule, the non-recurring business income of a self-employed person and the business income of an entity can be garnished in full.

The payer of the business income withholds the amount specified in the withholding notice from the business income and pays it to the enforcement authority.