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In the case of a tax deferral, you do not have to pay the taxes on the payment date. Instead, you can pay the taxes later or in installments. However, you cannot carry out the tax deferral independently. Rather, you must obtain the consent of the competent authority. In addition, you must agree the new payment dates with the competent authority.
Along with your application, you should submit documents or evidence that clarify the reason for your deferral request. If you apply for a deferral due to temporary payment difficulties, you must disclose your entire income and financial circumstances to the tax office. In this context, you must also explain why it is currently not possible for you to pay tax, why you have not made provision for the tax arrears and why you cannot obtain these funds (for example, by taking out a loan or selling assets). In addition, you must explain in a payment plan how you want to pay the taxes.
A tax deferral is only exceptionally possible in the following cases: a) Deferral for reasons of personal equity: A deferral for personal reasons is possible if you are unable to pay your tax amounts on time due to temporary payment difficulties. This is especially the case if you do not currently have funds available to pay taxes, you cannot obtain these funds (for example, by taking out a loan or selling assets) and the payment would put you in serious economic trouble. To check whether such a deferral can take place, you must disclose your entire income and financial circumstances to the tax office. If necessary, the tax office requests additional documents for this purpose. In addition, you must explain in a payment plan how you want to pay the outstanding amounts. A deferral is excluded if the tax office has doubts that you can pay the outstanding amounts at all. Another requirement is that in the past you have fulfilled your tax obligations (for example, the submission of tax returns or the tax payment) usually completely and on time. In addition, the payment difficulties must not be caused by you. b) Deferral on objective grounds of equity: Objective grounds for deferral are largely independent of your personal circumstances. A deferral for objective reasons is possible if the tax authority has lawfully determined and claimed the tax, but the punctual payment is no longer compatible with the purpose of the underlying law. You must demonstrate that in your case, if the legislature had considered it, it would have set a different payment deadline. An unfavorable payment period for you, which the legislator has deliberately ordered or accepted, does not justify a deferral. A main application for a deferral for objective reasons is the so-called clearing deferral. Such a deferral of set-off is particularly possible if you have to pay payments to the tax office on the one hand and expect a refund from the tax office at short notice on the other. The prerequisite for a deferral of set-off is, among other things, that the tax return from which your claim for reimbursement arises is already completely available to the tax office. A deferral of set-off is usually out of the question if your claim for reimbursement is disputed or uncertain. c) Deferral under the individual tax laws: In certain cases, the tax type-related individual tax laws provide for the possibility of deferral (e.B. § 6 AStG , § 28 ErbStG ). The deferral according to the individual tax laws is largely independent of your personal circumstances. Special regulations may apply to taxes that are not administered by the tax offices.
The deferral may be based, among other things, on individual tax laws.
You can apply for a tax deferral informally at the competent authority. Describe the reasons why you need a tax deferral. You should submit your application as early as possible before the payment date. The competent authority will inform you about the further procedure.
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