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 by installments is only granted upon request. The request can be made in writing, by e-mail or by fax and must be justified in terms of how or why a temporary financial emergency has arisen that was not self-inflicted. The administration offers a sample application for this purpose. You will find the "Application for payment by installments" under the heading "Forms" in the right margin.

In addition to the application for payment by 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 "Personal and financial circumstances questionnaire" and the associated attachment under the heading "Forms" in the right-hand margin.

It should be noted that in the case of payment by installments, a concrete installment plan must be indicated, i.e. at what time which amount can be paid. The installments offered should not exceed six months from the original due date. In the case of payment in 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. real estate, 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 is only possible if the person has previously fulfilled his or her obligations to cooperate with the administration (for example, timely and complete submission of tax returns).

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