Garnishment notice (third-party attachment notice)

A garnishment notice is served on third parties to attach the debtor's claims and assets in their hands. Bank accounts and receivables owed to the debtor by its customers are the most common targets.

The system operates in three stages. A third party receiving the first notice must object to the enforcement office within the statutory period if it believes it owes nothing and holds no assets of the debtor. Absent an objection, the debt is deemed to be in its hands and a second notice follows; if that too goes unanswered, a third notice requires payment or the filing of a negative declaratory action.

Notices left unanswered can render the third party liable to pay someone else's debt out of its own assets. Given this severe consequence, recipients must track the deadlines rigorously, and knowingly false declarations may additionally engage criminal liability.