List of assets
The list of assets is a document in which the information is provided, which the debtor within the framework of enforcement in accordance with the German Code of Civil Procedure has to make (ZPO) when one asset information according to § 802c ZPO or a balance sheet of § 153 shall make Insolvency Act. It is neither identical to the directory of debtors nor to the directory of assets of the guardian or guardian according to § § 1802 BGB. The legal regulations on the register of assets have been changed by the law reforming the investigation of facts in foreclosure with effect from January 1, 2013.
Applicable law since January 1, 2013
If the enforcement order is received after December 31, 2012, according to the new law, the debtor is obliged to provide the asset information if the prerequisites for foreclosure pursuant to Section 802c ZPO are met, if the creditor issues a corresponding instruction pursuant to Section 802a ZPO. If the claim is not paid in full within a payment period of two weeks set by the bailiff , the date for the acceptance of the financial report will be set ( Section 802f (1) ZPO). When providing the information, the debtor must indicate all assets belonging to him and provide additional information specified in Section 802c (2) of the ZPO. From the information provided by the debtor, the bailiff immediately creates an electronic document, which is referred to by law in Section 802f (5) sentence 1 ZPO as a list of assets ( legal definition ). The information contained therein must be read out to the debtor or reproduced on a screen for viewing. The debtor then has to take an oath for the record that he has given the information correctly and completely to the best of his knowledge and belief (Section 802f (5) sentence 2, Section 802c (3) ZPO). The bailiff then deposits the list of assets with the central enforcement court and forwards a printout to the creditor (Section 802f (6) ZPO).
Insofar as other creditors later pursue foreclosure against the same debtor, there is no need for a further financial report within the next two years, unless changes in the financial circumstances are made credible. Instead, the bailiff responsible then sends the creditor a copy of the last list of assets submitted ( Section 802d ZPO). For this purpose, the bailiff can call up the centrally stored register of assets for enforcement purposes ( Section 802k Paragraph 2 ZPO).
In addition, enforcement authorities, which can request property information in accordance with Section 284 of the Tax Code, can access the property registers for enforcement purposes. Enforcement courts, insolvency courts and registration courts as well as criminal prosecution authorities are also authorized to inspect, insofar as this is necessary to fulfill the tasks incumbent on them (Section 802k (2) ZPO).
After two years have elapsed since the information was provided, the register of assets will be deleted by the central enforcement court (Section 802k Paragraph 1 Sentence 3 ZPO).
Further details are regulated in the Asset Register Ordinance of July 26, 2012 ( Federal Law Gazette I p. 1663 ).
A special regulation for tax authorities can be found in Section 249 (2) AO.
Previously applicable law temporarily
If the enforcement order was received before January 1, 2013, the previous law continued to apply in accordance with Section 39 EGZPO. Then the creation and submission of the list of assets by the debtor and the affidavit of correctness and completeness according to § 807 ZPO old version, the procedure for the acceptance of the affidavit according to § 900 ZPO old version. According to this, the register of assets had to be deposited with the locally competent enforcement court at the debtor's place of residence (not with the newly created central enforcement court). The submission of the affidavit according to the old law was entered in the debtor register according to § 915 ZPO old version at the locally competent enforcement court. If the entries there in the section 915a ZPO a. F. provided deadlines have been deleted, these old debtor registers will no longer exist.
literature
- Gregor Vollkommer: The reform of the clarification of facts in the foreclosure. An overview. In: Neue Juristische Wochenschrift (NJW) , No. 51, 2012, p. 3681 ff.
