What You’ll Learn in This Article

• The difference between preliminary measures and security orders

• When they can be issued and what the tax office must prove

• How to defend yourself – and when you have a real chance

• What to do if your account or property is frozen

• How a skilled lawyer can help you

⚖️ What Is a Tax Security Order and Preliminary Measure?

A tax security order allows the tax office to secure a future tax debt before it’s even officially assessed, if they fear it won’t be paid. This includes freezing bank accounts, seizing property, or banning the sale of assets.

A preliminary measure has a broader purpose – it ensures the integrity of the proceedings. It can, for example, block a company’s liquidation or prevent the destruction of evidence.

🧠 When Are They Used?

Security orders and preliminary measures can be used if:

• There is a real risk that the tax won’t be paid

• The proceedings might be obstructed or evidence lost

• The taxpayer might transfer assets or hide documents

However, the tax office must prove these risks – vague suspicions are not enough. That’s where many of these cases fall apart in court.

🛡️ How to Defend Yourself

You can appeal a security order. You can also request its cancellation or reduction, especially if it’s disproportionate.

Key legal arguments include:

• There is no serious risk that tax won’t be paid

• The tax hasn’t even been assessed yet

• The measure would destroy the business

• The reasoning is speculative or lacks evidence

Preliminary measures can also be challenged by objections or by filing an administrative lawsuit.

🧯 Real-Life Risks

• ❌ Clients often wait too long and miss deadlines

• ❌ They submit poorly written or emotional objections

• ❌ They are afraid to communicate with the tax office and stay passive

But a quick legal response can reduce the damage or even cancel the entire order.

👩‍⚖️ Lawyer’s Recommendation

A tax security order is one of the most extreme weapons of the tax office. But it’s not unstoppable. If you act fast, build solid arguments and know your rights, you can fight back. I’ve personally helped several clients have security orders lifted, even when the odds seemed against them. The key is fast, informed action.