Submit a deferral application to the tax office
Taxes must be paid to the tax office on time. In the event that a taxpayer cannot meet his obligations on time, he can, under certain conditions, apply to the tax office for a deferral. But in which cases is this possible and how do you submit the application?
Conditions for the tax deferral
The tax laws in Germany do not provide for any special regulations for tax deferral.
It is therefore always at the discretion of the tax office to grant a deferral of taxes due. However, this can only be done under the condition that the tax payment for the tax debtor is a would mean particular hardship and the general right to payment is not jeopardized by the deferral is.
According to the tax code, a deferral should only be granted upon request and against security deposits, whereby on Security deposits are usually waived in practice when it comes to smaller tax amounts or when the deferral period is short. However, deferral interest is due for the period of the deferral, on which the Tax office can waive in individual cases if this would be an unfair measure.
Significant hardship as a requirement
The considerable hardship required as a prerequisite for a tax deferral can result from both personal and factual reasons. The personal reasons always lie in the current circumstances of the taxpayer. This is usually a financial bottleneck where paying the taxes due on time would create an emergency. However, the prerequisite is that the taxpayer is not to blame for this situation. It must therefore be in need of a deferral and also worthy of a deferral.
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Objective reasons that justify a tax deferral are the amount of the tax on the due date. This can be z. B. be an additional tax payment for which the taxpayer was unable to prepare in good time. Furthermore, there is also an objective reason for a so-called deferment of offsetting, in which a tax claim can be offset against foreseeable counterclaims.
Apply for a tax deferral
Tax deferral is usually granted only at the request of the taxpayer. The application must be submitted to the responsible tax office in good time before the taxes are due, as it cannot be granted retrospectively. The reasons for the tax deferral must be sufficiently explained in the application. The tax office examines the application and decides by decree whether the deferral is approved or not. In the event that payment in installments is also desired with the tax deferral, the deferral application should include a corresponding repayment plan.
If the application for deferral is rejected by the tax office, a taxpayer still has the option of using the Enforcement department to agree on a stay of enforcement with payment in installments, which in the end is like a deferral of the taxes work.
A tax deferral can only be granted upon request and only in cases in which the taxpayer can claim considerable hardship for personal or factual reasons. The application must be submitted to the tax office in good time before the taxes are due and must be justified.
