Antrag auf Ratenzahlung (Stundung)

The administration requests persons to pay charges (e.g. in notices about taxes, fees, contributions, court costs). If payment is not made on time, enforcement is initiated. Then, for example, the bank account, wages or car can be seized. The home can also be searched. Under certain circumstances, a statement of assets may have to be made under oath. The execution causes further costs.
If it is not possible to pay by the specified date (due date), an application for payment by installments (so-called deferment) should be made to the responsible administration before enforcement begins . Whether the administration agrees to the payment in installments in individual cases is at its discretion. Different laws must be observed for each type of levy.

Requirements

Payment in installments is only granted upon request. The application can be made in writing or by e-mail and must explain how or why a temporary financial emergency has arisen that was not caused by the applicant. The administration offers a sample application form for this purpose. You can find the "Application for payment in installments" under the heading "Forms" in the right-hand margin.

In addition to the application for payment in installments (deferral), the current personal and financial circumstances must be disclosed in order to avoid queries from the administration. The administration offers a questionnaire for this purpose. You will find the "Questionnaire on personal and financial circumstances" and the associated attachment under the heading "Forms" in the right-hand margin.

Please note that when paying in installments, a specific installment plan must be specified, i.e. when and how much can be paid. The installments offered should not exceed 6 months from the original due date. In the case of payment by installments over a longer period of time, increased requirements must be placed on the applicant. A liquidity plan must be submitted for this purpose. In addition, possible collateral (e.g. property, savings book, securities, insurance policy) must be named. The administration offers a questionnaire for this purpose. You will find the "Questionnaire Annex 2 Liquidity Plan" under the heading "Forms" in the right-hand margin.

In general, payment in installments can only be considered if the person has previously fulfilled their obligations to cooperate with the administration (e.g. timely and complete submission of tax returns).

Taxes payable for third parties (e.g. wage tax, capital gains tax, etc.) may not be deferred. VAT, as a so-called transitory item of the company, is also generally not deferred.