Attach salary or property

If you or the company cannot pay a debt, we can, for example, attach salary, surplus on the tax account, or something you or the company owns.

We investigate your or the company’s finances

When we start the investigation into your finances, you must account for your income and expenses, but also if you have other assets, for example if you have money in the bank, own a car or real property unit, or if the company has receivables. It is important that you provide accurate details so that you get to keep the correct amount.

You easily provide your details on income and expenses by using our e-service (private indiviuals) or the form.

My Income and Expenses

The money goes towards your debts

We disburse the money from property to those you or the company owe money. We can also disburse a part of your salary if you are a private individual.

Attach property

We sell the property we attach at auction or by offer. In some cases, we may instruct someone else to sell your property.

If we cannot sell what we have attached, we usually make new attempts. If the sale fails, we cancel the attachment. You get the property back and still have the debt.

Attach salary

If we attach your salary, your employer pay part of your salary to us, which we in our turn disburse to those you owe money.

Read more about attachment of earnings:

Attachment of earnings – a common way to pay a debt

Information on My pages

If you have a decision about an attachment of earnings, you will find information about it on My pages.

My pages (in Swedish)

What we attach and in what order

We always try to attach what is least detrimental to you or the company. You can tell us if you have property that you want us to attach and sell to pay your debts. If so, we make an assessment of the property's value.

The order in which we attach

We attach in the following order:

  1. cash
  2. money in the bank, tax refunds
  3. receivables, such as if someone owes you money
  4. your salary or other income
  5. mutual fund shares, shares
  6. movable property, such as a condominium or car
  7. real estate, such as a real property unit
  8. disputed receivables (claims in dispute).

What must be fulfilled before we attach?

For us to attach property, there are several conditions which have to be fulfilled.

Conditions which must be fulfilled

  • The property must belong to you or the company. If the property is in your possession, we assume that you own it. If that is not the case, you must be able to prove it to us. If the property is elsewhere, we must be able to prove that it belongs to you.
  • We can also attach property that the Swedish Police comes across in their operations. This is called remote attachment.
  • We must be able to sell the property. For example, there must be no last will and testament or deed of gift that prevents sale.
  • The property must have an economic value.
  • Assets belonging together, such as the inboard engine and the boat, must not be separated without special reasons, as they are often worth more together.
  • The attachment must result in a reasonable surplus to whoever you owe money.

Request correction or appeal if the decision is wrong

You can request correction if you think the decision on attachment is wrong. You can also appeal the decision if we do not change it.

Request correction

You can request correction if you think the decision on attachment is wrong. If so, it is important that you contact us. You will then get an explanation of why we made the decision and what rules apply. There may be details in the decision that needs to be amended, such as your housing cost.


You can appeal the decision if we do not change it, or if you want the court to review the matter immediately.

How to appeal

You must appeal to the court, but send your appeal to us. We will send it to the court, which decides whether or not to change the attachment.

The attachment decision includes information on how to appeal and where to mail your appeal. If you do not still have the decision, you must mail your appeal to the office closest to where you live. You can also email.

Our offices (in Swedish)

Appeal on time

The appeal must have been received by us within three weeks of your receipt of the decision. That deadline applies even if you have requested correction.

If the decision relates to attachment of earnings, there is no time limit on the appeal.

Provide detailed information

In your appeal, write

  1. which decision you are appealing
  2. why you think it should be changed and how
  3. about the evidence you wish to present and what it will prove
  4. your name
  5. your personal identity number or company registration number
  6. your address
  7. your phone number.
Sign the appeal

You or your representative must sign the appeal.

Please note

The decision on attachment is valid until the court has made its decision, even if you appeal. The money is not paid out until the court has made its decision. If the court rules in your favour you will get your money back.

You can also object

If you believe that the debt we attached for is incorrect, you can object to the claim. It may not help to appeal the attachment decision alone. You can object verbally or in writing.

If you win

You can apply for our help if the court rules in your favour and the creditors do not voluntarily repay what you are entitled to.

Attachment of property — for you as a private individual

What we avoid and are not allowed to attach

We do not attach things you or your family need to support yourselves. Such assets are called non-attachable assets.

Non-attachable assets are determined on a case-by-case basis, but normally it includes, for example

  • clothing (not designer clothing)
  • glasses
  • furniture.

We avoid attaching a person's residence

For as long as possible, we try to avoid attaching your residence. In some cases, we are forced to do so, even if the debt is small.

We will only attach your residence if the sale leads to a surplus after all overhead costs resulting from the sale are paid.

However, there are no rules on how large the debt must be for us to attach the residence. Does the person you owe money have a pledge on your residence? In that case, they can always demand for us to attach the residence for them to be paid. You can read more about pledge on residence:

You want to get paid through the sale of real property

Please note

You may be liable to pay profits tax if the sale of your residence results in profits. You can find more information on the Swedish Tax Agency's website.

Sale of real property

Your partner has debts

If your partner (spouse, cohabitant, or registered partner) has debts with us, they are considered to own what is in your common residence. This means that we can attach everything that is in your residence — unless you can prove that it is yours.

Your partner's debts affect your finances

You don't assume your partner's debts because you live together. But the debts can still affect your finances, as your income and costs are part of the household's.

Therefore, when we calculate what amount we can attach of your partner's or cohabitant's salary, your details are included in the calculation.

If you own a real property unit together, we may decide that your partner's share in the real property unit shall be attached. If so, it is common that the entire real property unit is sold and you receive the money from your share.

You have debts and own property together with others

We may attach your share of a property that you own together with others, such as a real property unit, if you have a debt with us.

Only your share of the purchase price is used to pay your debts and the costs involved in the matter. Other part-owners receive their shares.

The tax refund primarily goes towards your debts

If you get money back on taxes and have debts with us, the money must primarily go towards paying your debts.

This happens

  1. First you will receive a message about the surplus from the Swedish Tax Agency.
  2. The Swedish Tax Agency transfers your tax refund to us.
  3. After that, you will receive a letter from us.
  4. The money goes towards paying your debts to the central government and individuals and companies, respectively.

If you get back more than you owe

If you receive a tax refund that amounts to more than your debt with us, the Swedish Tax Agency may disburse the remaining amount to you.

Debt restructuring

Are you so indebted that you are unable to pay your debts for the foreseeable future? If so, test if you are eligible for debt restructuring with the Enforcement Authority's debt restructuring test. 

The Enforcement Authority's debt restructuring test