A liable person may, by making an application, request payment in instalments or deferral of the payment of taxes relating to the pursuit of their activity. At the time of the instalment or deferral of payment, interest is payable at a rate of 2 % per annum (or at a rate equal to the reference rate for calculating state aid if this is higher than 2 %).
Fines and other liabilities arising from minor offences may only be paid in instalments (i.e. they may not be deferred).
The following options are available:
- payment by instalments or deferral of tax payments in the event of serious economic damage (maximum 24 monthly instalments or 24 monthly payment deferrals)
An application is granted if the person liable for payment is able to prove that, by means of the payment by instalments or deferred payment of tax, they are able to prevent the serious economic damage (e.g. bankruptcy) threatening their business.
- payment of tax by instalments in the case of preventive financial restructuring or simplified compulsory settlement (maximum 60 monthly instalments)
The application is granted if the liable person submits a final decision confirming the financial restructuring agreement or a decision approving simplified compulsory settlement.
- payment by instalments or deferral of tax payments with collateral (maximum 24 monthly instalments or 24 monthly payment deferrals)
The application is granted if the liable person adequately secures payment (by means of a mortgage, bank guarantee, etc.).
- payment by instalments of fines and other liabilities arising from minor offences (maximum 12 monthly instalments)
One instalment must equal at least EUR 200. There are no other conditions.
No payment by instalments or deferral of payment is permitted for contributions and tax prepayments.
The submission of an application does not stay an execution of a tax enforcement procedure.