Stay of execution Unfortunately this specification of service has not yet been completely translated.

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.

To demonstrate your income and financial situation, it is advisable to enclose the following documents with your application, for example: Salary statement Income tax assessment notice Proof of receipt of social benefits (e.g. "Hartz IV notification") Pension statement Knowledge of the requested information is necessary for a proper decision on your application by the enforcement authority. In particular, the documents form the basis for determining whether a continuation of the enforcement represents an unreasonable disadvantage for you.


Forms: none Online procedure possible: no Written form required: yes Personal appearance required: no

Generalzolldirektion (GZD), Dienststellensuche Zoll
www.zoll.de/DE/Service/Dienststellensuche Opens in new window

Preconditions
A prerequisite for the granting of a stay of enforcement is a determination by the enforcement authority that you will be unreasonably disadvantaged by the enforcement. An unreasonable disadvantage may exist, for example, if the measures 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, the preservation of your life or health outweighs the state interest in enforcement.
If enforcement proceedings have been announced or commenced against you, you have the option of applying for a stay of enforcement. You can do this as follows: The application can be made informally. You can offer the main customs office payment by instalments in your application. Submit your application to the main customs office (enforcement authority) which has opened enforcement proceedings against you. If necessary, enclose appropriate documents to show your income and financial circumstances. If necessary, the main customs office will request further evidence or declarations from you. The main customs office will decide on your application and send you a corresponding decision.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
13.04.2021