Unpaid taxes and fines or other payments can be collected by debt recovery proceedings. The debt recovery authorities first try to obtain payment with a voluntary payment order. If payment is not made, however, the debt can be recovered from earnings, pensions, business income or property. As a rule, one third of a debtor's income may be recovered. The debtor can be released from debt recovery proceedings for a certain period of time under certain conditions. Debt recovery proceedings cannot last more than 15 years. If the liability was due to an offence, the maximum duration of recovery proceedings is 20 years.