Attachment of debts procedure: complete guide 2026

Attachment of debts (saisie-attribution) is one of the most effective compulsory enforcement procedures in French law, allowing a creditor to recover the sums owed by its debtor directly from a third party holding funds. This procedure, governed by Articles L. 211-1 et seq. of the French Code of Civil Enforcement Procedures, has technical features that call for rigorous application. The changes made by Decree No. 2012-783 of 30 May 2012 and recent developments in case law are reshaping the practical contours of this method of enforcement. This guide sets out the conditions, procedure and effects of the attachment of debts so that it can be implemented securely in 2026.

Definition and scope of the attachment of debts

The attachment of debts allows a creditor holding an enforceable title to seize immediately and definitively the claims of its debtor held by a third party. Unlike a protective attachment (saisie conservatoire), which freezes assets temporarily, this procedure instantly transfers ownership of the sums attached to the attaching creditor.

The scope covers all liquid and due monetary claims that the debtor holds against a garnishee (tiers saisi). Article L. 211-2 of the French Code of Civil Enforcement Procedures is aimed principally at bank accounts, but extends to trade receivables, rents owed to the debtor, salaries paid by the debtor's employer, and insurance reimbursements.

Attachable claims and exemptions

The procedure applies to claims that are certain, liquid and due. A certain claim exists without any possible dispute as to its principle. A liquid claim has an amount that is determined or determinable by a simple arithmetical calculation. A due claim can be demanded immediately, without any suspensive term.

Certain claims escape the attachment of debts by application of the principle of unattachability. Article L. 112-2 of the French Code of Civil Enforcement Procedures protects in particular family benefits, housing allowances, the active solidarity income (revenu de solidarité active) in its unattachable portion, and redundancy payments within certain limits. Joint accounts enjoy partial protection according to the case law of the Cour de cassation.

Distinction from other methods of enforcement

The attachment of debts differs from a protective attachment in its immediate and definitive effect. Whereas a protective attachment freezes assets pending the obtaining of an enforceable title, the attachment of debts presupposes that title has been obtained and operates an immediate transfer. The conditions and effects of this measure taken before judgment are set out in our article on protective attachment.

It differs from the attachment and sale of movable property (saisie-vente), which concerns tangible movable assets sold at public auction. The attachment of debts concerns monetary claims exclusively.

The attachment of earnings (saisie des rémunérations) is subject to special protective rules set out in Articles L. 3252-1 et seq. of the French Labour Code, with unattachable portions and a specific procedure before the registry of the judicial court (tribunal judiciaire).

Preconditions for implementation

Enforceable title required

Article L. 111-3 of the French Code of Civil Enforcement Procedures lists the enforceable titles that allow an attachment of debts to be commenced. The creditor must hold a final judgment, a notarial deed bearing the enforcement formula, an arbitral award that has been granted exequatur, or a European Enforcement Order within the meaning of Regulation (EC) No. 805/2004 of 21 April 2004.

The title must order the debtor to pay a specified sum. Orders accompanied by periodic penalty payments (astreintes) require prior liquidation by application to the president of the court that ordered the penalty, in accordance with Article L. 131-1 of the French Code of Civil Enforcement Procedures.

Prior service and time limits

Article L. 111-8 of the French Code of Civil Enforcement Procedures requires the enforceable title to be served on the debtor before any compulsory enforcement measure. This service starts the running of the time limits for objection and appeal according to the nature of the title.

No minimum period is required between service and the attachment of debts, unlike the saisie-vente, which requires a period of eight clear days under Article L. 221-1 of the same code. This feature allows immediate enforcement upon service of the title.

Prior payment demand

Although Article L. 211-1 of the French Code of Civil Enforcement Procedures does not expressly require it, practice recommends serving a payment demand (commandement de payer) before the attachment of debts. This formal notice makes it possible to update the claim, to start the running of contractual or statutory default interest, and to demonstrate the creditor's diligence.

The demand states the enforceable title and the amount of the updated debt with costs and interest, and calls on the debtor to pay within eight days. The bailiff (huissier de justice) may carry out the attachment of debts immediately after that period expires.

Step-by-step conduct of the procedure

Preparatory phase and searches

The territorially competent bailiff begins searches to identify the third parties holding claims of the debtor. Article L. 152-1 of the French Code of Civil Enforcement Procedures authorises the bailiff to obtain information from the tax authorities, social security bodies and financial institutions. Where these searches reveal a debtor with no attachable assets, recovery solutions are examined in our article on enforcement against an insolvent person.

The request for information follows the procedure of Article R. 152-1 of the same code. The bailiff sends a reasoned request stating the full identity of the debtor and the nature and amount of the claim, and evidences the holding of an enforceable title. The bodies consulted have eight days to reply, a period extendable to fifteen days in the event of particular difficulty.

Service of the attachment of debts

The attachment of debts takes the form of a bailiff's writ served simultaneously on the garnishee and the debtor. Article R. 211-5 of the French Code of Civil Enforcement Procedures sets out the mandatory content of this document.

The document must state the enforceable title under which the attachment is made, with its precise references. It states the amount of the claim for which the attachment is made, distinguishing principal, interest and costs. The document sets out the immediate vesting effect of the attachment and reproduces the provisions of Article L. 211-3 of the code on the obligations of the garnishee.

Declaration by the garnishee

The garnishee has eight clear days from service to make its declaration in accordance with Article L. 211-3 of the French Code of Civil Enforcement Procedures. This declaration is a legal obligation backed by criminal penalties in the event of a false declaration.

The declaration states whether or not there are claims held on behalf of the debtor. Where claims exist, the garnishee states their exact nature, their amount, their conditions of maturity, and any grounds for set-off or retention.

If the garnishee holds funds, it must state the amount available on the day of the attachment and indicate any other attachments or objections encumbering those funds. Article R. 211-6 of the French Code of Civil Enforcement Procedures requires this declaration to be sent to the attaching creditor and the debtor.

Effects of the attachment and immediate vesting

Article L. 211-2 of the French Code of Civil Enforcement Procedures confers an immediate vesting effect on the attachment of debts. From service of the document on the garnishee, the creditor becomes owner of the sums attached, up to the limit of its claim.

This immediate effect fundamentally distinguishes this procedure from the protective attachment. The creditor does not need to complete any further formalities to become owner of the funds. If several attachments of debts compete over the same funds, the earlier service on the garnishee determines priority under Article L. 211-4 of the code.

Obligations and rights of the garnishee

Duty to declare and sanctions

The garnishee is subject to a legal duty to declare within eight days of service. This declaration must be truthful and complete, on pain of criminal penalties for false declaration, in accordance with Article 441-1 of the French Criminal Code.

The case law of the Cour de cassation imposes on the garnishee a duty of fair disclosure. A bank that failed to declare the existence of accounts or understated the available balances incurs civil liability towards the attaching creditor.

Duty to retain and not to pay

From service, the garnishee may no longer part with the sums in its hands in favour of the debtor. Article L. 211-3 of the French Code of Civil Enforcement Procedures prohibits any payment to the debtor under attachment, on pain of having to pay a second time.

This prohibition extends to set-offs that the garnishee might raise after service of the attachment. Only set-offs arising earlier and connected to the attached claims remain enforceable against the attaching creditor according to established case law.

Challenges and defences of the garnishee

The garnishee may challenge the attachment by way of objection under Article L. 213-6 of the French Code of Civil Enforcement Procedures. This objection is brought before the territorially competent enforcement judge (juge de l'exécution) within one month of service.

The classic defences include the non-existence of the attached claim, the unattachability of the funds under Article L. 112-2 of the code, or the existence of a statutory right of retention enforceable against the creditor. The garnishee may also raise set-off arising before the attachment if it meets the required connection.

Liability of the garnishee in the event of non-compliance

A garnishee that disregards its obligations incurs civil and criminal liability. Civil liability may be sought on the basis of Article 1240 of the French Civil Code if the creditor suffers loss as a result of the breach of statutory obligations.

On the criminal side, Article 314-7 of the French Criminal Code penalises the organisation of insolvency, which applies where the garnishee knowingly organises the concealment of the debtor's assets in order to defeat the creditor's rights.

Challenges and remedies

Objection by the debtor under attachment

The debtor has one month from service of the attachment to lodge an objection before the enforcement judge under Article L. 213-6 of the French Code of Civil Enforcement Procedures. This objection suspends the effects of the attachment until the judge rules. The procedures, time limits and grounds of this challenge are covered, from the debtor's point of view, in our guide to challenging an attachment of debts.

The admissible grounds of objection concern the regularity of the procedure, the existence and extent of the attaching creditor's claim, and the unattachability of the assets or claims seized. The debtor may also plead extinction of the debt by payment, set-off, release or limitation.

Challenge by third-party creditors

The debtor's creditors may bring third-party opposition (tierce opposition) against the attachment of debts if it prejudices their rights. This action follows the rules of third-party opposition under Article 582 of the French Code of Civil Procedure and must be brought within the routes and time limits of ordinary opposition.

A creditor with earlier priority may challenge the attachment of debts if it concerns funds already seized by a converted protective attachment or an earlier attachment of debts. The rule prior tempore, potior iure applies according to the date of service on the garnishee.

Jurisdiction and procedure before the enforcement judge

The enforcement judge of the judicial court within whose district the debtor resides has exclusive jurisdiction to hear difficulties relating to the attachment of debts under Article L. 213-6 of the French Code of Civil Enforcement Procedures.

The procedure follows the rules of Book V of the French Code of Civil Procedure. The summons must be served in the ordinary form and call all the parties concerned to the proceedings. Representation by a lawyer (avocat) is not compulsory before the enforcement judge unless otherwise provided.

Appeal and appeal to the Cour de cassation

Decisions of the enforcement judge may be appealed within one month under Article 538 of the French Code of Civil Procedure. The appeal is brought before the court of appeal within whose district the court that gave the decision sits.

An appeal on points of law to the Cour de cassation remains possible against judgments of the court of appeal under the rules of Book VI of the French Code of Civil Procedure. The Commercial, Financial and Economic Chamber of the Cour de cassation generally hears appeals relating to civil enforcement procedures.

Special situations and complex cases

Attachment of debts on joint accounts

Joint accounts present a particular difficulty because of the statutory joint ownership (indivision) that characterises them. Article L. 213-2 of the French Code of Civil Enforcement Procedures permits the attachment of the debtor's share, presumed equal according to the number of account holders unless proved otherwise.

The case law of the Cour de cassation accepts that the non-debtor joint holder may claim a share greater than the theoretical share by proving his or her personal contributions. This proof may be made by producing account statements, payslips, or any document establishing the origin of the funds.

Multiple attachments and competing claims

Where several creditors simultaneously carry out attachments of debts on the same funds, Article L. 211-4 of the French Code of Civil Enforcement Procedures establishes a principle of priority according to the earlier service on the garnishee. The first attaching creditor ranks ahead of those that follow.

If the available funds do not cover all the competing claims, the garnishee must pay the available sums into escrow under Article L. 213-1 of the code. This deposit discharges the garnishee and defers the resolution of the priority dispute to the enforcement judge.

Attachment of debts and collective proceedings

The opening of safeguard, reorganisation or compulsory liquidation proceedings significantly affects the fate of attachments of debts in progress. Article L. 622-7 of the French Commercial Code suspends individual proceedings from the opening judgment.

Attachments of debts served before the opening judgment retain their effectiveness if the vesting had become final before that date. Otherwise, the sums attached fall into the debtor's estate and the attaching creditors lose their priority right.

Cross-border attachment of debts

Creditors holding French enforceable titles may carry out attachments of debts in the European Union under Regulation (EU) No. 1215/2012 of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters.

Regulation (EC) No. 805/2004 of the European Parliament and of the Council of 21 April 2004 creating a European Enforcement Order facilitates cross-border enforcement. The creditor may request certification of its title as a European Enforcement Order and proceed to enforcement in the requested Member State under its national law.

Effects and follow-up of the procedure

Payment and receipt

Once the garnishee's declaration has been received and in the absence of any challenge within one month, the creditor may demand payment of the sums attached. The garnishee validly discharges itself by paying the funds to the attaching creditor up to the limit of its claim.

Article R. 211-12 of the French Code of Civil Enforcement Procedures requires the creditor to issue a receipt. This receipt definitively discharges the garnishee from its obligation and bars any subsequent claim by the debtor for the same sum.

Fate of any surplus

If the sums attached exceed the amount of the attaching creditor's claim, the surplus must be returned to the debtor or made available to other attaching creditors according to the established order of priority. Article L. 211-5 of the French Code of Civil Enforcement Procedures provides for this return.

An attaching creditor who wrongly received sums exceeding its claim becomes debtor of the surplus towards the debtor under attachment. This obligation of restitution bears interest at the statutory rate from the wrongful receipt.

Cancellation of attachments and release

Extinction of the claim by full payment automatically entails release (mainlevée) of the attachment of debts. If the attachment concerns periodic claims such as rents, the release must be served on the garnishee so that it can resume normal payments to the debtor.

In the event of an amicable agreement between creditor and debtor, voluntary release may be given by a lawyer-countersigned deed (acte d'avocat) or a private instrument. This release must be brought to the attention of the garnishee in order to take effect against it under Article 1200 of the French Civil Code.

Frequently asked questions

What period is required between service of the enforceable title and the attachment of debts?

No minimum period is required between service of the enforceable title and the attachment of debts. Unlike the saisie-vente, which requires eight clear days, Article L. 211-1 of the French Code of Civil Enforcement Procedures allows immediate enforcement upon service of the title. This feature makes it possible to prevent the debtor from organising its insolvency.

Can the garnishee refuse to declare the debtor's accounts?

No, Article L. 211-3 of the French Code of Civil Enforcement Procedures imposes on the garnishee a legal duty to declare, on pain of criminal penalties. Refusal to declare or a false declaration is an offence punishable by a fine under Article 441-1 of the French Criminal Code. The garnishee also incurs civil liability towards the creditor.

Is an attachment of debts possible on the business account of a sole trader?

Yes, the business accounts of sole traders may be subject to an attachment of debts for the entrepreneur's personal debts under Article L. 526-22 of the French Commercial Code. However, Act No. 2022-172 of 14 February 2022 protects the assets of the sole trader by separating business assets from personal assets. This protection applies to debts arising after the declaration of allocation.

How long must the garnishee retain the funds attached?

The garnishee must retain the funds attached throughout the procedure, that is until the one-month objection period expires or until the enforcement judge's final decision in the event of a challenge. If no objection is lodged, payment may be made as soon as the one-month period expires under Article R. 211-11 of the French Code of Civil Enforcement Procedures.

Can an attachment of debts apply to family allowances?

No, Article L. 112-2 of the French Code of Civil Enforcement Procedures protects family benefits from any attachment or assignment. This unattachability extends to housing allowances, the active solidarity income, and disability compensation benefits. Only maintenance claims may derogate from this protection under Article L. 113-1 of the same code.

Can a creditor attach the debtor's future claims?

The attachment of debts may only concern claims that are liquid and due on the day of the attachment under Article L. 211-1 of the French Code of Civil Enforcement Procedures. Future or conditional claims fall outside this procedure. By contrast, the attachment of earnings makes it possible to reach future salaries within the protected portions set by the Labour Code.

How can an abusive attachment of debts be challenged?

The debtor has one month to lodge an objection before the enforcement judge under Article L. 213-6 of the French Code of Civil Enforcement Procedures. The objection may concern the regularity of the procedure, the existence of the claim, or the unattachability of the assets. In an emergency, an application in summary proceedings (référé) may temporarily suspend enforcement in the event of manifest abuse under Article L. 213-1 of the code.

The attachment of debts remains one of the most effective methods of enforcement in French law through its immediate and definitive effect. Its implementation nevertheless requires scrupulous compliance with the statutory formalities and the rights of the parties. Recent developments in case law reinforce the obligations of the attaching creditor as regards good faith and proportionality of measures. Before commencing this procedure, check that your claim is liquid and that the garnishee has been correctly identified, in order to avoid later challenges that would delay the effective recovery of your funds.