PF amounts are credited every month

Carry over unused credit on the P-account for the next month

What about the protected credit next month? And in the next one? As of 2015

Question: “I have a small pension of 750.00 euros. Since I have a garnishment in progress, I am unsure whether I can leave any unused small sums in the account up to the garnishment exemption limit? "

Answer: Legally, it is like this: If you leave something of the amount protected by the P-Account from the first month in the account, it will be saved in the second month ignored, so you are still fully at your disposal. But is it in third month still on it, it is fully attachable. This is regulated in the “P-Account Paragraph” § 850k Paragraph 1 ZPO (Code of Civil Procedure).

Technically, it looks like this: In the first month - for example - you leave 25 euros of your protected amount → no problem until the end of the second month. You also leave this amount in the second month (i.e. take it in the third) → the amount is no longer protected and is paid even though it consisted exclusively of protected money. As with many regulations that affect debtors, the fear that debtors might do too well is so great that one absolutely wanted to avoid saving something in the account from the protected amounts. It is better not to ask any further, it is just the way it is. You can clearly see who is ultimately the driving force behind the creation of such laws. Because that's basically contradicting itself: Even ALG-2 is measured on the premise that small reserves are formed from it.

But now the all-important question: For example, if you leave 25 euros of your protected money on it in the first month and again 25 euros from the second month in the second, who can then know in the third month whether the 25 euros are from the first or the second month?

As unsolvable as the problem seems, this question has been answered and it is actually as logical as it is simple: If you take something from the first month over into the second, expenses in the second month (transfers, withdrawals) are first offset against the transfer amount (so-called first -in-first-out). [1]So nothing ever arrives in the third monthif you spend at least what you took with you from the first month in the second month. So - provided that you always use at least the amount that you took with you from the previous month in the following month - you could leave a sum up to the amount of the tax exemption of the P-account in each month (i.e. without maintenance obligations over 1,000 euros). And that is the trick, for an unlimited period of time. From a technical point of view, these are not savings, but simply takeover amounts from the previous month.

[1] BGH, ruling v. October 19, 2017 - IX ZR 3/17 (LG Wuppertal) with f. Nw .: "Disposals made by the debtor on his deposit-free credit are initially offset against the remaining credit transferred from the previous month and only after it has been exhausted against the new basic allowance of the current month (first-in, first-out principle)"[BACK]


As it stands here, it is legally correct. But: not all banks do it right. At Commerzbank, for example, cases are currently known where they actually only look to see whether a takeover amount has been there two months in a row and where takeover amounts are withheld even though they actually come from the second month. To be on the safe side, when in doubt, you should always make sure that your account is empty as soon as possible.


As with all articles on our site, you can leave a comment here with a question, which we will of course answer. But please note that the subject of this article exclusively transfer amounts are. Transfer amounts are those that were protected by the P account in the month of entry. If, on the other hand, it is a question of the amounts that exceed the tax exemption, it is so-called moratorium amounts or moratorium carry-overs. The latter are not the subject of this article. If you want to ask a question about this, please do so under an article that deals with this topic. The problem is presented at the following point: P-account: questions and answers from practice (there under point 16)