Is Municipal Tax OZB a preferred creditor?

Questioner

I would like to ask the following question: Is Municipal Tax OZB a Preferred Creditor in the event of wage garnishment? Yours sincerely.

Lawyer

Preferred creditors are the UWV, the Tax Authorities and employees with a wage claim from before the bankruptcy was declared. These creditors will have their claims paid before the concurrent creditors. They are also referred to as de facto preferred creditors. This includes creditors with the right of complaint, the right of settlement and creditors with a retention of title. However, the retention of title can also be ignored by the tax authorities on the basis of article 22 paragraph 3 of the Collection Act. De facto preferred creditors can largely exercise their rights as if there were no bankruptcy. During bankruptcy, in a number of cases, different conditions apply for exercising these rights than outside bankruptcy. For example, in the case of settlement in bankruptcy, it is not required that the claims that the creditor settles are due and payable. De facto preferred creditors therefore have a strong position during bankruptcy.