What is tax enforcement and who carries it out?

Tax enforcement is a legal mechanism used by the tax authority itself (not a private bailiff) to collect unpaid taxes. It is governed by the Tax Code, and it does not require any court approval.

Tax enforcement can target:

• funds in your bank account,

• your wages or other income,

• your movable or immovable property.

How does it work?

The tax authority issues a writ of execution (exekuční příkaz), which it sends to the debtor and affected parties (such as a bank or employer). At the same time, it can:

• freeze your bank account,

• garnish your wages or pension,

• order you to surrender certain items,

• physically seize your property.

Tax enforcement can begin immediately after the tax assessment becomes enforceable. Debtors often find out only when their property is already blocked.

How can you defend yourself?

Although the process is strict, there are legal remedies:

• Motion to suspend enforcement – if the debt was paid or the assessment was flawed,

• Application for deferral or instalment plan,

• Challenging the tax assessment itself (e.g. improper delivery),

• Extraordinary waiver request in specific situations.

Act fast – the window to challenge enforcement is limited, and delay can make things much worse.

Lawyer’s recommendation

In many of my cases, clients were caught completely off guard by tax enforcement. Especially dangerous are cases where the tax assessment was never properly delivered – and clients only find out from the account freeze. I strongly recommend a legal review of the documents immediately. Sometimes the entire enforcement can be reversed. Calling the tax office is not enough – every word counts.