Starting this year, the tax authorities are not limited by local jurisdiction when recovering tax arrears. At the same time, from 1 July 2025, the customs administration can use a new power in the event of an unpaid fine, customs duty or tax arrears, namely the retention of the debtor's movable property. We bring you more information in the article.
From 1 January 2026, the tax authorities are not bound by local jurisdiction when recovering and administering monetary payments. Any tax authority can now initiate and carry out enforcement. In practice, the flexibility of the tax authorities could mean greater consistency and acceleration in the recovery of tax arrears.
The customs administration has significantly strengthened powers as of 1 July 2025. It can now recover unpaid fines, customs duties and relevant tax arrears by seizing the debtor’s movables. In addition to valuable property, such as jewelry or electronics, the customs administration can also seize motor vehicles.
The seizure of movable property is one of the forms of securing the payment of debt, which are intended to prevent forced tax execution. However, even the seizure of movable property can result in an execution order and the forced sale of movable property if the debtor fails to comply with his obligations.
However, the new power must still be used by the customs administration in accordance with the principles of proportionality and subsidiarity, i.e. it should not detain movable property of greater value if the arrears arose due to negligence, mistake or small debt. In such cases, the customs administration should prefer voluntary payment. Only if the debtor did not pay the debt on the basis of a warning, it would be the turn of the seizure of the movable property. The customs administration itself mentions that it intends to use the tool against those who repeatedly and intentionally approach non-payment.
The seizure of movable property can thus be a useful tool for the customs administration, but quite invasive for entities.
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