Letters from the tax office (Finanzamt) · 7.7
Can I defer taxes or pay in installments?
Short answer
Yes, if immediate payment would cause substantial hardship and collection of the tax is not jeopardized by the deferral. You submit an application to the tax office, ideally before the due date. Interest accrues during the deferred period.
Key points
- Application: in writing or via ELSTER, with justification, current financial figures, and a realistic installment plan.
- Timely: submit before the due date. This prevents late-payment surcharges (Säumniszuschläge).
- Short-term: if only an incoming customer payment is delayed, a suspension of enforcement (Vollstreckungsaufschub) is often sufficient.
- Limits: taxes that your GmbH withholds on behalf of others, such as wage tax (Lohnsteuer) or capital yields tax (Kapitalertragsteuer), cannot be deferred. Tax offices are also hesitant regarding VAT (Umsatzsteuer).
- In genuine emergencies, a tax waiver (Erlass) is also possible, but this remains the exception.
Figures & thresholds (as of November 2026)
- Deferral interest: 0.5% per full month
Legal basis
§ 222 AO§ 234 AO§ 238 AO§ 258 AO§ 227 AO
Continue
- Next video: What happens during a tax audit?
- Related: Payment Reminders and Late-Payment Surcharges: What to Do?
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