You can’t pay the tax to the tax office immediately? No Problem!

Have you ever received a tax assessment notice from the tax office and didn't know how to pay the tax by the due date? Here's how to suspend the tax claim!

Published by Patricia Lederer 15.09.2023 um 18:30 Uhr

You can’t pay the tax to the tax office immediately? No Problem!

There are various options for temporarily suspending or splitting a tax. We will show and explain the following three options available to you.

1. the suspension of enforcement

The suspension of enforcement is linked to an objection. If you lodge an objection to a tax assessment notice from the tax office within one month, you can also apply for a suspension of enforcement.

With the objection, you want to ensure that your case remains open, for example because the tax assessment is incorrect. The application for suspension of enforcement then ensures that you can pay the tax later. You only have to pay the tax as soon as a decision is made on your appeal. You will always receive a separate decision on this application for your previously lodged objection.

The application for suspension of enforcement is already included in the PepperPapers appeals. You therefore do not need to submit it separately. You can find our appeals against the various types of tax here: PepperPapers appeals

2. the deferral

You can always apply for a deferral. This means that you do not have to pay a tax claim until later. For example, if the suspension of enforcement described above was rejected, you can apply for a deferral. However, you can also submit it even if you have not lodged an objection. The objection is therefore not a prerequisite.

However, it should be noted that the tax office may want further information from you, as you must not be unable to pay. In addition, a deferral is always limited in time. The decision on the deferral period lies with the tax office. You can find our deferral applications here: PepperPapers deferral applications

3. the application for payment by installments

You have another option with the installment payment application. Although you have to make payments, you can split them up. You can easily submit an installment payment application for up to six months. Your tax office administrator can decide on this period themselves. You should always set a fixed monthly payment date, for example on the 1st of the month. Of course, you can also use a different date, but it should be identical for each month. You should also present the installment request in a table. On which date you pay how much to arrive at the total claim. This will make it easier for the clerk to process your application and also underpins your willingness to pay. You can find our installment payment applications here: PepperPapers installment payment applications

4. conclusion

With the PepperPapers legal documents, you are now well prepared in case you want or have to pay a tax claim later. It is important that you always approach the tax office with such applications in good time. This will help you avoid getting into an unpleasant enforcement situation.

Patricia Lederer

Author and managing director of PepperPapers

Patricia Lederer is a specialist lawyer for tax law, commercial and corporate law. Lederer specializes in national and international tax law and criminal tax law. She works in the areas of tax audits, tax investigations and represents clients in court proceedings before the tax courts nationwide, the Federal Fiscal Court, the Federal Constitutional Court and the European Court of Human Rights.