Steuerschuld, Stundung auf Antrag

• § 222 Abgabenordnung (AO) – Stundung

Taxes (for example income tax, sales tax and corporation tax) can be deferred in the event of considerable hardship, provided the claim does not appear to be jeopardised by the deferral. The granting of a deferral of a tax debt is a case-by-case decision that is at the discretion of the responsible tax authority or municipal administration.

• Application (usually by informal letter)
• Proof of the reasons for deferment claimed (e.g. details of current financial circumstances)

• Payment of the tax when due means considerable hardship
• Tax claim does not appear to be jeopardised by the deferral

none

Note: If you have been granted a deferral, you will pay 0.5 per cent interest on the deferred amount for each full month of the deferral. In exceptional cases, the deferral can also be granted without interest. The decision is made by the responsible tax authority or municipal administration.

An application for deferral can be made by informal letter. Contact the relevant authority and find out what information and evidence you need to include with your application and what deadlines you need to meet.

Objection (details in the notification)