Apply for deferral of tax debts

You can apply for deferral online or by post, fax or e-mail.
Online:

• Go to the customs portal.
  • To be able to use the customs portal, you must register once.
• Log in there with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
  • If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
• Complete the application for deferral in the "Services" menu item.
• Select the main customs office responsible and upload any necessary documents.
  • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt is responsible for processing your application. This is usually the main customs office that issued the tax assessment notice or the main customs office where the tax declaration is to be submitted .
• The main customs office may request further evidence or declarations from you.
• The main customs office will decide on your application with an electronic decision.

By post, fax or e-mail:

• You can submit the application informally.
• You can download forms 3741 or 3743 to explain your income and financial circumstances, complete them and compile the required documents.
  • Please note that knowledge of the information requested is necessary for a proper decision on your application. You have a corresponding duty to provide information. If you do not answer the questions in full or do not provide the required evidence, you must expect your application to be rejected.
• Submit the application to the relevant main customs office and, if necessary, enclose the completed forms and documents.
  • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt is responsible for processing your application. This is usually the main customs office that issued the tax assessment notice or the main customs office where the tax declaration is to be submitted.
• The main customs office may request further evidence or declarations from you.
• The main customs office will decide on your application with a notice.

• The main customs office may defer claims arising from the tax debt in whole or in part if
  • you were unable to prepare for payment in good time or are currently in unfavorable financial circumstances,
  • you have not caused the inability to pay yourself and
  • the claim is not jeopardized by the deferral.

You can use the following documents to explain your income and financial circumstances and attach them to your application, which you can submit by post, fax or e-mail:

• for citizens: information sheet for the deferral application (form 3741)
• for companies: Information sheet for checking the personal and financial circumstances of legal entities (form 3743)

These forms are integrated into the online application.

There are no costs.

• The application should be submitted before the due date.

The processing time depends on the circumstances of the individual case and the situation at the respective main customs office.

• § 222 Abgabenordnung (AO)

• Objection

There are no indications or special features.

The text was automatically translated based on the German content.