🏦 Protected account (P-Konto)

How the P-Konto protects a basic amount per month from garnishment and what you need to know.

P-Konto protected account bank account garnishment exemption amount credit-balance account bank

In brief

A P-Konto (protected account) shields a basic amount of your balance from garnishment. You can have your current account at your bank converted into a P-Konto, even if it is overdrawn.

Each person may have only one P-Konto. It is run on a credit-balance basis only.

Step by step

Ask your bank for the conversionYou can demand it at any time.
Declare that you have no other P-KontoThe declaration is mandatory.
If you need more, get a certificateFor example because of maintenance; certificate from a suitable body.
Use adviceDebt counselling explains carry-over and proof.

Deadlines

€1,590.00

Monthly basic exemption from 1 July 2026: the amount under § 850c ZPO (€1,587.40) is rounded up to the next full €10.§ 899 Abs. 1 ZPO

at least 4 business days before the end of a month

Notice period for demanding conversion back to a normal account.§ 850k Abs. 5 ZPO

4th business day

If the account is already garnished, the conversion takes effect at the start of the fourth business day after the request.§ 850k Abs. 2 ZPO

6 months

Report objections to the bank's calculation of the protected amount.§ 899 Abs. 2 ZPO

Watch out – common mistakes

Only one P-Konto per person (one-account rule, § 850k Abs. 3 ZPO); if there are several accounts, the enforcement court determines the protected account on request (§ 850k Abs. 4 ZPO).
A P-Konto is run exclusively on a credit-balance basis (§ 850k Abs. 1 Satz 2 ZPO).
Even with a P-Konto, certain claims (such as maintenance) may not be protected.
Unspent balance is additionally protected in the following three months (§ 899 Abs. 2 ZPO).
Increased amounts are available for example for maintenance, child benefit and social benefits (§ 902 ZPO); a certificate under § 903 ZPO is required for this.

In depth · legal basis, figures and practice – for advisers and professionals

Conversion

Under § 850k ZPO, a natural person can demand at any time that their credit institution run a current account as a protected account (Pfändungsschutzkonto), even with a negative balance. The account may only be run on a credit-balance basis (§ 850k Abs. 1 Satz 2 ZPO). If the account is already garnished, the conversion takes effect at the start of the fourth business day after the request (§ 850k Abs. 2 ZPO). Each person may have only one protected account and must declare to the bank that no other exists (one-account rule, § 850k Abs. 3 ZPO). If there are several accounts, the enforcement court selects the protected one (§ 850k Abs. 4 ZPO).

Exemption amount

The basic exemption results from § 899 Abs. 1 ZPO in conjunction with § 850c ZPO. The amount is rounded up to the next full €10 (§ 899 Abs. 1 Satz 2 ZPO): from 1 July 2026 it is €1,590.00 (instead of €1,587.40). Unspent balance is additionally protected in the following three months. Report objections to the calculation to the bank within six months (§ 899 Abs. 2 ZPO).

Increased amounts

The exemption increases for maintenance, child benefit and certain social benefits (§ 902 ZPO). The bank requires a certificate under § 903 ZPO for this.

Conversion back

Conversion back to a normal account can be demanded with a notice period of at least four business days before the end of a month (§ 850k Abs. 5 ZPO).

Who is responsible

Credit institution (conversion)
Amtsgericht (local court) – enforcement court
Debt counselling (certificates)

Quick questions

Worum geht es bei „Protected account (P-Konto)“?

How the P-Konto protects a basic amount per month from garnishment and what you need to know.

Which deadlines and figures matter?

€1,590.00: Monthly basic exemption from 1 July 2026: the amount under § 850c ZPO (€1,587.40) is rounded up to the next full €10. (§ 899 Abs. 1 ZPO)
at least 4 business days before the end of a month: Notice period for demanding conversion back to a normal account. (§ 850k Abs. 5 ZPO)
4th business day: If the account is already garnished, the conversion takes effect at the start of the fourth business day after the request. (§ 850k Abs. 2 ZPO)
6 months: Report objections to the bank's calculation of the protected amount. (§ 899 Abs. 2 ZPO)

What should I do first?

Ask your bank for the conversion: You can demand it at any time.
Declare that you have no other P-Konto: The declaration is mandatory.
If you need more, get a certificate: For example because of maintenance; certificate from a suitable body.

What do I need to watch out for?

Only one P-Konto per person (one-account rule, § 850k Abs. 3 ZPO); if there are several accounts, the enforcement court determines the protected account on request (§ 850k Abs. 4 ZPO).
A P-Konto is run exclusively on a credit-balance basis (§ 850k Abs. 1 Satz 2 ZPO).
Even with a P-Konto, certain claims (such as maintenance) may not be protected.

Evidence

Gesetze im Internet, ZPO §§ 850k, 899, 902, 903, retrieved 20 September 2026
Gesetze im Internet, ZPO § 850c, retrieved 20 September 2026
IHK Hannover, Neue Pfändungsfreigrenzen ab dem 1. Juli 2026, retrieved 20 September 2026

As of

September 2026 · Sources and method

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