German wage garnishment: the employer as garnishee
The garnishment takes effect when the order is served on the employer, and from that day two duties run side by side: the garnishee statement within two weeks, whose omission makes the employer liable for damages, and the payment of the garnishable amount. The first module sorts out the order, the preliminary garnishment and the ranking of several creditors by date of service. The second works from net pay under section 850e with the exemption limits in force since 1 July 2026 — a basic amount of 1,587.40 € — and shows how much further maintenance creditors can reach under section 850d.
Intermediate2 modules41 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- distinguish the employer's role as garnishee from the two commands contained in the garnishment order
- determine the moment from which the garnishment takes effect and recognise that it also covers future wage payments
- make the garnishee statement on time and in full, and assess the liability that follows from missing it
- rank several garnishments by the priority principle and know when the business may deposit the money with the court
- derive the net income relevant for garnishment under section 850e from the payslip
- recognise non-garnishable earnings under section 850a, including the limit on a Christmas bonus
- determine the garnishable amount with the exemption limits in force from 1 July 2026 and the official table
- place the wider reach of maintenance creditors under section 850d
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountThe order is on the desk: garnishee duties, the statement and the ranking of creditorsWhat you will be able to do
- distinguish the employer's role as garnishee from the two commands contained in the garnishment order
- determine the moment from which the garnishment takes effect and recognise that it also covers future wage payments
- make the garnishee statement on time and in full, and assess the liability that follows from missing it
- rank several garnishments by the priority principle and know when the business may deposit the money with the court
- Module 220 minIncluded in the full courseWhich part of the wage can be garnished: net income, exemption limits and maintenanceWhat you will be able to do
- derive the net income relevant for garnishment under section 850e from the payslip
- recognise non-garnishable earnings under section 850a, including the limit on a Christmas bonus
- determine the garnishable amount with the exemption limits in force from 1 July 2026 and the official table
- place the wider reach of maintenance creditors under section 850d
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.