Can the Tax Office just empty my bank account?
With writ + third-party attachment: yes. Seizure-free minimum (~90% welfare) must be respected. Wrong attachment: opposition within 14 days.
Procedure: after unpaid assessment Collector sends a REMINDER with 10 working days. On non-payment: WRIT via bailiff. Then attachment on: (a) bank account (executorial attachment under third party — bank pays out within 4 weeks); (b) wage (employer wage seizure); (c) car, contents (executory attachment); (d) real estate (executory sale). SEIZURE-FREE MINIMUM (2021 Act) — 90-95% of welfare must remain (€1,345 single, €1,921 family per month 2026). Attachment + seizure-free violated: oppose at court within 14 days of service. Wage attachment: employer must calculate seizure-free themselves. Reduction via remission request to Collector or NVVK debt assistance. Tip: NEVER block your own account to avoid attachment — counted as obstruction.