What is a seizure order and when can the tax office issue one?

A seizure order (zajišťovací příkaz) is an official decision from the tax authority that can immediately block your bank accounts, seize cash, assets, or receivables – even before they finalize a tax assessment. It’s essentially a form of pre-emptive enforcement.

The tax office can issue it without prior warning if it believes there’s a real risk the tax won’t be collected later.

What happens in practice?

• The seizure order is immediately enforceable, regardless of appeal.

• The office can contact your bank to block your account.

• Further enforcement steps may follow.

The order is sent via data mailbox, and even if unread, it’s legally delivered.

How can you defend yourself?

You can file an appeal within 30 days of receiving the seizure order. At the same time, you may request a suspension of enforceability – but success is rare.

Another option is to pay the required security and later attempt to recover it – though this is often unaffordable.

If you have proof of unlawful conduct, you can seek damages or file an administrative lawsuit.

Lawyer’s recommendation

I often meet clients who find out about the seizure only after their account is blocked. That’s already too late. Czech tax law gives the authorities powerful tools – and the only way to fight back is to act fast, with legal precision. Don’t wait until enforcement begins. As soon as you get any letter from the tax office, contact me. I’ll review your options and prepare everything from appeals to lawsuits.