Pursuant to Section 258 of the German Fiscal Code (Abgabenordnung), the enforcement authority may temporarily suspend or limit enforcement against you at your request if there are concrete indications that you will be unreasonably disadvantaged by the enforcement. An unreasonable disadvantage may exist, for example, if the measures would endanger or destroy your economic existence your economic situation is impaired by unavoidable natural events (storm, drought, flood damage, animal epidemics) in the case of illness, if the preservation of your life or health outweighs the state's interest in enforcement. However, the usual disadvantages of enforcement are generally to be accepted and do not generally justify a stay of enforcement. A stay of execution can only be granted if your economic circumstances are taken into account. The enforcement authority must therefore determine these. In particular, the information on your income, employer, marital status, monthly living costs, insurance, bank details, real estate and other assets must be checked for completeness and conclusiveness. You can be granted a stay of execution in return for a one-off payment or payment in instalments - depending on the amount of the debt or the repayment instalment, up to a maximum of 24 months. You will be informed of the decision of the enforcement authority in writing.