Tax payment facilities
Service description
The decision on payment facilities for tasks of the Taxes department is assigned to this department.
Deferment of payment and payment by installments may be considered as payment facilities. These can be granted if the collection of the claim on the due date would mean considerable hardship for the debtor and the claim does not appear to be jeopardized by the deferral.
Interest shall be charged for the duration of the deferral/installment payment. Interest is calculated in accordance with § 238 AO. It amounts to 0.5% for each full month. To calculate the interest, the amount of each type of tax on which interest is charged is rounded down to the nearest amount divisible by EUR 50.