Application for deferment of payment to the customs administration Unfortunately this specification of service has not yet been completely translated.
The customs administration may grant you a deferral of claims arising from the tax debt relationship in whole or in part if immediate collection when due would cause you considerable hardship.
The Customs Administration may grant you a deferral of claims arising from the tax debt relationship in whole or in part if immediate collection when due would cause you considerable hardship. The claim must not appear to be endangered by the deferral. The considerable hardship must be momentary.
A considerable hardship is to be assumed in particular if, through no fault of your own, you are temporarily in serious payment difficulties due to unfavourable economic circumstances or would fall into such difficulties in the event of immediate collection.
You may not invoke mere avoidable payment difficulties. Interest shall be charged for the duration of any deferral granted. Deferments are generally granted against the provision of security. The granting of partial payments (instalments) is also possible.
You can use the following documents to demonstrate your income and financial circumstances and attach them to your application:
- for citizens: information sheet for the deferral request (form 3741)
- for companies: Information sheet for the examination of the personal and financial circumstances of legal persons (form 3743).
Please note that knowledge of the requested information is necessary for a proper decision on your application. You have a corresponding duty to provide information. If you do not answer the questions completely or do not provide the required evidence, you must expect your application to be rejected.
Online procedure possible: no
Written form required: no
Personal appearance required: no
Für Bürgerinnen und Bürger: Formular 3741 Auskunftsbogen zum Stundungsgesuch
Für Unternehmen: Formular 3743 Auskunftsbogen zur Prüfung der persönlichen und wirtschaftlichen Verhältnisse juristischer Personen
Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
The main customs office can defer claims arising from the tax debt relationship in whole or in part if
- you were unable to prepare for performance in good time or are currently in unfavourable economic circumstances,
- you did not cause the lack of ability to pay yourself and
- the claim is not jeopardised by the deferral.
§ 222 Abgabenordnung (AO)
Mehr Infos auf der Website des Zolles
To apply for deferment, proceed as follows:
- The request can be made informally.
- You can download the aforementioned forms, fill them out and compile the necessary documents to demonstrate your income and financial circumstances.
Submit the application to the relevant main customs office and, if necessary, enclose the completed forms and the documents.
- The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application.
- As a rule, this is the main customs office that issued the tax assessment notice or the main customs office where the tax return is to be submitted.
- If necessary, the main customs office will demand further proof or declarations from you. You must comply with these requirements.
- The main customs office will issue a decision on your application.
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