Third Party Holder Administrative Attachment (TDAS)

Verified 12 March 2025 - Directorate for Legal and Administrative Information (Prime Minister)

In case of unpaid (taxes, fine, canteen fees) in respect of the administration (State, municipality, hospital...), you can be subject to a administrative seizure to third party holder. This procedure allows the administration to be paid by contacting a third party who holds sums belonging to you (most often, the bank). Depending on the nature of the sums you have (salary, allowances...), they may or may not be used to reimburse this unpaid amount. We'll explain.

The DATSDATS : Administrative seizure to third party holder is a procedure that enables the administration to obtain payment of a sum that you owe to the administration and that you have not paid.

These may include:

  • Unpaid tax (e.g. taxes, fees, penalties, etc.)
  • Unpaid fine or monetary penalty (e.g. damages)
  • Fee payable to a public accountant (e.g. canteen bill, hospitalization fee...)

For this purpose, the administration addresses a third-party holder, that is to say to a third party who owns money belonging to you. The third-party holder is most often your bank or employer, but it can also be an individual (for example, your tenant).

Notice of seizure

SATD's opinion is simultaneously notified to third-party holder and to yourself, as debtor.

The third-party holder must pay the unpaid amount to the administration within 30 days.

The notice you receive must indicate the remedies available to you and the time limits to be respected.

FYI  

A DATS may concern only one claim or several claims (of the same or different nature).

Seizable amounts

The sums used for payment must be seizable sums. For example, it could be your business income or payments on a redeemable life insurance contract.

The claim must be an amount of:

  • already due
  • or, in some cases, that will be due at a later date. For example, when a debt is recurring (such as paying rent), the amount can be recovered at a later date.

In the case where the SATD is addressed to your bank:

  • All your bank accounts (except securities account) can be entered. The bank account entered is blocked for 15 days.
  • Amounts withheld are amounts that were already in the account on the date the DATS was sent to the bank. But the amount of a check that you cashed before the date of sending the SATD, even when it is not yet credited to the account on that date, can be withdrawn.

Amount Paid

The amount to be charged (due) is the amount due.

In the case where the SATD is sent to your bank, the amount charged cannot exceed:

FYI  

If your bank account is debit (negative balance), the amount due cannot be debited.

The bank may charge you a fee during a DATS. These fees (TTCTTC : All taxes included) must not exceed 10% of the amount due, up to €100.

For more information on the SATD notice you have received, you can contact the tax administration:

What to do depends on the nature of the unpaid:

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Unpaid fine or pecuniary sentence

You, or the third-party holder who received the notice from SATD, can challenge the SATD within 2 months.

The challenge must be that SATD's opinion is irregular. For example, this is the case when the notice does not mention the time limits and possible remedies.

The challenge must be made in writing and all relevant supporting documents must be attached.

The letter must be sent to the Departmental Director of Public Finance (DDFIP) of the department in which the decision to hire the SATD was taken.

To find out the contact details of the DDFIP:

Who shall I contact

The administration must send an acknowledgement of receipt of the challenge, indicating the date of receipt, the possible remedies and the deadlines to be respected.

The administration has 6 months to respond to the challenge, from the date it received it.

In the absence of a reply from the administration within that period, the challenge must be considered rejected.

Other unpaid

You, or the third-party holder who received the notice from SATD, can challenge the SATD within 2 months.

At least one of the following may be contested:

  • The fact that the notice is irregular (for example, it does not mention time limits and remedies)
  • Obligation to pay
  • Amount of debt taking into account payments already made
  • The fact that the sums claimed are not due (for example, where a payment period has been granted and has not yet been exceeded)

The challenge must be made in writing and all relevant supporting documents must be attached.

The letter must be sent to the Departmental Director of Public Finance (DDFIP) of the department in which the decision to hire the SATD was taken.

To find out the contact details of the DDFIP:

Who shall I contact

The administration must send an acknowledgement of receipt of the challenge, indicating the date of receipt, the possible remedies and the deadlines to be respected.

The administration has 6 months to respond to the challenge, from the date it received it.

In the absence of a reply from the administration within that period, the challenge must be considered rejected.

You can take legal action in the following cases:

  • Or when the administration decision is not suitable for you. You then have 2 months to file the contentious appeal from the date of receipt of the decision of the administration
  • Or when the administration has not replied to you within 6 months of receiving your challenge. You can then take the legal action after the expiry of this period

The reason for your challenge determines the litigation remedy to be made:

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Regularity of SATD's opinion

You must enter the enforcement judge.

Obligation to pay, amount of debt, liability of sums

The court to be seised depends on the tax concerned:

Income tax

You can enter the administrative tribunal within two months of receipt of the decision of the administration.

The competent administrative tribunal shall be the one on which the place of taxation depends.

Who shall I contact

FYI  

You may introduce your request you yourself or have a lawyer assist you.

Local taxes

You can enter the administrative tribunal within two months of receipt of the decision of the administration.

The competent administrative tribunal shall be the one on which the place of taxation depends.

Who shall I contact

You may introduce your request you yourself or have a lawyer assist you.

Property Advertising Tax, Stamp Duty, Registration Fees

You can enter the court of law within two months of receipt of the decision of the administration.

The competent court is the court on which the tax revenue for collection depends or the court on which the situation of the property depends if the dispute concerns the value of the property.

Who shall I contact

FYI  

The use of a lawyer is mandatory.

Real estate wealth tax (IFI)

You can enter the court of law within two months of receipt of the decision of the administration.

The competent court is the court on which the tax revenue for collection depends or the court on which the situation of the property depends if the dispute concerns the value of the property.

Who shall I contact

FYI  

The use of a lawyer is mandatory.