Legal adjustments to the rates of transferability and seizeability on pensions
The calculation brackets have been adjusted to guarantee the insured person a higher minimum amount than that guaranteed until now.
In return, the deductions payable to creditors will in principle be smaller.
The new regulation comes into force on 01.04.2023.
Until March 2023, the five brackets were, with some exceptions, as follows in the case of deductions from a pension:
| Pension amount | Applicable rate |
|---|---|
| 0 - 722 € | 0 % |
| 722 - 1,115 € | 10 % |
| 1,115 - 1,378 € | 20 % |
| 1,378 - 2,296 € | 25 % |
| beyond 2,296 € | 100 % |
Example:
Net pension of €3,500.00; monthly deduction €1,525.50; net amount to be paid to the insured person: €1,974.50
| Pension amount | Applicable rate |
Calculation | Amount deducted |
|---|---|---|---|
| 0 - 722 € | 0 % | Elusive | 0.00 € |
| 722 - 1,115 € | 10 % | (1,115 - 722) x 10 % | 39.30 € |
| 1,115 - 1,378 € | 20 % | (1,378 - 1,115) x 20 % | 52.60 € |
| 1,378 - 2,296 € | 25 % | (2,296 - 1,378) x 25 % | 229.60 € |
| 2,296 - 3,500 € | 100 % | (3,500 - 2,296) x 100 % | 1,204.00 € |
The former legislation guaranteed, for an ordinary attachment of earnings, without any particular privilege, an exempt amount of €1,974.50.
From April 2023, the five brackets to be applied to pensions are as follows:
| Pension amount |
Applicable rate |
|---|---|
| 0 - 850 € | 0 % |
| 850 - 1,300 € | 10 % |
| 1,300 - 1,600 € | 20 % |
| 1,600 - 2,600 € | 25 % |
| beyond 2,600 € | 100 % |
Example:
Net pension of €3,500.00; monthly deduction €1,255.00; net amount to be paid to the insured person: €2,245.50
| Pension amount | Applicable rate | Calculation | Amount deducted |
|---|---|---|---|
| 0 - 850 € | 0 % | Elusive | 0.00 € |
| 850 - 1,300 € | 10 % | (1,300 - 850) x 10 % | 45.00 € |
| 1,300 - 1,600 € | 20 % | (1,600 - 1,300) x 20 % | 60.00 € |
| 1,600 - 2,600 € | 25 % | (2,600 - 1,600) x 25 % | 250.00 € |
| 2,600 - 3,500 € | 100 % | (3,500 - 2,600) x 100 % | 900.00 € |
With the new rules, the guaranteed amount is increased to €2,245.00.
Similarly, a pension with a net amount of less than €850.00 can no longer be subject to deductions, whereas the amount before the change was €722.00.
It should be noted that these examples do not take into account deductions with special privileges (e.g. maintenance payments) or which can be offset against the unseizable part.
In such a case, the amount described above as guaranteed may be reduced.
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