Third-party administrative seizure (SATD)

Verified 01 April 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

In the event of unpaid payments (taxes, canteen fees) to the administration (state, commune, hospital...), you can be subject to a administrative seizure to third party holder. This procedure allows the administration to get paid by contacting a third party who holds sums belonging to you (most often, the bank). Depending on the nature of the sums you have (salary, allowances...), these may or may not be used to repay this unpaid amount. We explain.

The SATD: titleContent is a procedure that allows the administration to obtain payment of an amount that you owe it and that you have not paid.

These may include:

  • Unpaid taxes (e.g. taxes, fees, penalties...)
  • Sum to be paid to a public accountant (for example, the canteen bill, hospitalization costs...)

For this purpose, the administration is addressed to a third-party keeper, that is to say to a third party who holds sums belonging to you. The third-party keeper is most often your bank or employer, but it can also be an individual (for example, your tenant).

Notice of seizure

SATD's opinion is simultaneously notified at third-party keeper and to yourself, as debtor.

The third party holder must pay the unpaid amount to the administration within 30 days.

The notice you receive must indicate the remedies available to you and the deadlines to be respected.

FYI  

A DSS may be for only one receivable or several claims (of the same or different nature).

Amounts that can be seized

The sums used for the payment must be seizable sums. For example, it could be your professional income or money paid on a redeemable life insurance contract.

The claim must be the sum of:

  • an amount already due
  • or, in some cases, an amount that will be due at a later date. For example, when a claim is repetitive (such as the payment of rent), the amount can be recovered later.

In case the SATD is sent to your bank:

  • All your bank accounts (except securities account) may be seized. The bank account entered is blocked for 15 days.
  • The amounts collected are the amounts that were already present in the account on the date the SATD was sent to the bank. But the amount of a check that you cashed before the date the SATD was sent, even when it is not yet credited to the account on that date, can be taken.

Amount taken

The amount to be charged (due) corresponds to the amount due.

In the event that the SATD is sent to your bank, the amount withdrawn may not exceed:

FYI  

If your bank account is debit (negative balance), the amount due cannot be debited.

The bank may charge you a fee for a DSS. These costs (TTC: titleContent) shall not exceed 10% of the amount due, up to €100.

For more information about the SATD notice you have received, you can contact the tax authority:

You, or the third-party holder who received the notice from SATD, may challenge the SATD within 2 months.

At least 1 of the following may be contested:

  • The fact that the opinion is irregular (e.g. it does not mention time limits and remedies)
  • Obligation to pay
  • Amount of debt taking into account payments already made
  • The fact that the sums claimed are not due (for example, this is the case when a payment deadline has been granted and it has not yet been exceeded)

The challenge must be made in writing and attach all the necessary supporting documents.

The letter must be sent to the Departmental Director of Public Finance (DDFIP) of the department in which the decision to engage SATD was taken.

For the contact information of the DDFIP:

Who shall I contact

The administration must send an acknowledgement of receipt of the dispute, indicating the date of receipt, the possible remedies and the deadlines to be respected.

The administration has 6 months to respond to the challenge, starting from the date it received it.

In the absence of a reply from the administration within that period, the challenge must be regarded as rejected.

You can take legal action in the following cases:

  • Either when the decision of the administration does not suit you. You then have 2 months to file a legal appeal from the date of receipt of the administration's decision
  • Either when the administration has not responded to you within 6 months of receiving your challenge. You can then take legal action after the expiry of this period

The reason for your challenge determines the contentious remedy to be made:

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Regularity of SATD's opinion

You must enter the enforcement judge.

Obligation to pay, amount of the debt, amount due

The court to be seised depends on the tax concerned:

Income tax

You can enter the administrative tribunal within 2 months of receipt of the decision of the administration.

The competent administrative court shall the place on which the place of taxation depends.

Who shall I contact

FYI  

You can present your query yourself or have a lawyer assist you.

Local taxes

You can enter the administrative tribunal within 2 months of receipt of the decision of the administration.

The competent administrative court shall the place on which the place of taxation depends.

Who shall I contact

You can present your query yourself or have a lawyer assist you.

Land Advertising Tax, Stamp Duty, Registration Fees

You can enter the court of law within 2 months of receipt of the decision of the administration.

The competent court is the one on which the tax revenue responsible for the recovery depends or the one on which the situation of the property depends if the dispute concerns the value of this property.

FYI  

The use of a lawyer is mandatory.

Property Wealth Tax (IFI)

You can enter the court of law within 2 months of receipt of the decision of the administration.

The competent court is the one on which the tax revenue responsible for the recovery depends or the one on which the situation of the property depends if the dispute concerns the value of this property.

FYI  

The use of a lawyer is mandatory.