Garnishment of business income

The income of a private entrepreneur arising from a contract or a comparable agreement (business income) is generally subject to garnishment at the rate of 1/6.

If the debtor engages in business after a long period of unemployment, an amount of less than one sixth of the business’s regular income can be garnished at the beginning of the period of entrepreneurship.

In so fas as appropriate, the garnishment of business income is otherwise effected in accordance with the provisions on protected portions and the proceedings in connection to the attachment of salary. The withholding is performed by the payer of the business income, in accordance with the withholding notice issued by the enforcement authority.

Published 6.2.2018
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