Kitchen seller wants the remaining payment in cash, does not want a transfer

the backstory was a bit intense, he will get his exact cent, I just want to transfer it, so what exactly speaks against it?

only your signed contract. As long as there is no insolvency announcement that obliges you to pay the administrator, you can of course pay in cash. With receipt and witnesses. Whether you can then also properly deduct it is another question.

is : GmbH and Co. KG

District court and commercial register-B?

only your signed contract. As long as no insolvency announcement exists that obliges you to pay the administrator, you can of course pay in cash. With receipt and witnesses. Whether you can then correctly deduct it is another question.

but could he take legal action against me if I transfer it?

Possibly. The only legal tender is still cash, denominated in euro. Book money is only used instead of it if both parties agree, similar to value date.

Possibly is the account seized? Is this a business account?

Could the account possibly be garnished? Is that a business account?

I have learned from a reliable source that his account was garnished .....yes, a business account

The agreement was also recorded in writing in the purchase contract.

The agreement that you pay in cash or the agreement that the amount will be transferred? I am in favor of both parties adhering to what was stipulated in the contract.