The Right to a Share of Severance Pay and the Pitfall of Tax Debts

When a marriage comes to an end, managing financial matters often represents the most delicate chapter. Among the rights belonging to the ex-spouse, provided specific requirements are met, is the entitlement to a share of the severance pay (Trattamento di Fine Rapporto - TFR) accrued by the other. However, the situation becomes significantly more complicated when the obligated spouse has outstanding debts with the tax authorities. Many clients turn to the firm asking if the Italian Revenue Agency Collection can seize the entire amount, jeopardizing their right. As a divorce lawyer in Milan, Avv. Marco Bianucci deeply understands the anxiety that arises from seeing a fundamental financial resource for one's own sustenance or that of one's children threatened.

The fear that the ex-spouse's tax debts may erode the TFR share due is founded, but not without legal remedies. Italian law provides protective mechanisms, but these require prompt action and a precise procedural strategy. It's not just about calculating a percentage, but about defending a claim in a scenario of competition with a powerful creditor like the State.

Intersection of Family Law and Enforcement Procedures

To understand how to protect oneself, it is necessary to analyze the regulatory framework. Article 12-bis of the Divorce Law (Law 898/1970) establishes that the spouse entitled to a divorce allowance, who has not remarried, has the right to a percentage of the severance pay received by the other spouse, even if it accrues after the judgment. This share is equal to 40% of the total severance pay attributable to the years in which the employment relationship coincided with the marriage.

However, the tax authorities or other creditors can initiate an attachment order (directly with the employer) to recover their debts. If the Revenue Agency serves the attachment notice before the ex-spouse has asserted their right, a conflict between creditors arises. Case law has clarified that the right to a share of TFR is not an automatic real right, but a credit right that must be ascertained. This means that if the TFR is entirely absorbed by tax debts before the ex-spouse intervenes, recovery becomes extremely complex.

The Approach of Studio Legale Bianucci in Credit Protection

When faced with scenarios of over-indebtedness or tax seizures of the obligated spouse's assets, the approach of Avv. Marco Bianucci, an expert lawyer in family law in Milan, is oriented towards speed and prevention. We do not limit ourselves to requesting the due share; we proactively analyze the counterparty's solvency and the presence of any ongoing enforcement proceedings.

The strategy of Studio Legale Bianucci is divided into key steps: we immediately verify if there are active attachment orders with the employer; if so, we proceed with timely intervention in the enforcement procedure to assert the ex-spouse's claim priority or rank, especially if it is linked to maintenance. The goal is to ensure that the 40% share is segregated or recognized before the assets are fully distributed to the tax authorities. Our experience teaches us that acting before the employer disburses the sums is the only way to ensure effective protection.

Frequently Asked Questions

If my ex has tax debts, do I lose my share of TFR?

Not necessarily, but the risk exists. If the tax authorities attach the TFR before you have taken legal action to block your share, recovery becomes difficult. It is essential to intervene in the enforcement procedure or serve a conservatory attachment promptly.

How exactly is the share of TFR I am entitled to calculated?

The law provides for 40% of the total severance pay attributable to the years in which the employment relationship coincided with the marriage. It is not calculated on the entire TFR accrued over the entire career, but only on the portion of time that overlapped with the marital bond.

Can I ask for direct payment from my ex's employer?

Yes, under certain circumstances and with the Court's authorization, a direct payment order can be obtained. This is a strategy we often use to prevent the sums from passing through the debtor's account, where they could be seized by other creditors.

What happens if my ex goes bankrupt or the company closes?

If the company goes bankrupt, the TFR is usually paid by the INPS Guarantee Fund. Even in this case, as an experienced family law lawyer, Avv. Marco Bianucci can assist you in filing a claim against the estate or with the INPS to recover the due share.

Request a Strategic Consultation

Protecting one's financial rights after a separation requires technical expertise and prompt action, especially when tax debts and enforcement proceedings are involved. If you fear that your share of TFR may be compromised, do not wait for the sums to be disbursed or attached. Contact Avv. Marco Bianucci at the Milan office for an in-depth assessment of your case and to define the best strategy to protect what you are owed.