Deferral of taxes
Basic information
Taxes (e.g. income tax) can be deferred if the payment of the tax at the due date would mean considerable hardship for the tax debtor and the claim does not appear to be endangered by the deferral. The assessment as to whether there is considerable hardship (e.g. a temporary financial hardship not brought about by the taxpayer himself) is always an individual case decision.
Requirements
Deferment of payment shall only be granted upon request. The request must be justified. The application must disclose the current economic circumstances.