The tax authority is required by law not only to assess taxes evenly, but also to collect them evenly. Therefore, if formally established claims of the tax authority are not voluntarily satisfied, the tax authority makes use of sovereign means of power.

Enforcement Requirements:

• It must be an enforceable administrative act.
• The payment must be due.
• In principle, there must be an obligation to perform.
• The order to perform must have been announced.
• A grace period of one week must have elapsed since the announcement.

Enforcement measures:

Execution of

• movable property and securities,
• monetary and other claims and property rights,
• immovable property,
• the entire property (insolvency proceedings).

Several enforcement measures can usually be taken together.