A liable person may, by making an application, request payment in instalments or deferral of the payment of taxes. At the time of the instalment or deferral of payment, interest is payable at a rate of 2 % per annum.
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 owing to a threat to livelihood (maximum 24 monthly instalments or 24 monthly payment deferrals)
The application shall be granted if the liable person’s income and that of their family members does not exceed the prescribed thresholds. Information on the income of the liable person and that of their family members is obtained by the tax authority itself. Some of the supporting documents must be enclosed with the application by the liable person if they wish them to be taken into account when the application is reviewed (evidence of payment of maintenance, proof of poor health of the liable person or of members of their family, etc.).
- payment by instalments of no more than three monthly instalments for taxes other than those relating to pursuit of an activity
Payment in two or three instalments is granted without the requirement to verify that the conditions have been met.
- payment by instalments or deferral of tax payments with collateral (maximum 24 monthly instalments or 24 monthly deferrals)
The application is granted if the liable person adequately secures the tax 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 monthly instalment must equal at least EUR 20. There are no other conditions.
An application for payment in instalments does not stay execution of the enforcement procedure.
If the liable person fails to pay an individual instalment, the unpaid part of the liability becomes due and enforcement follows.
Did you know?
The annual income tax adjustment may be paid in two or three instalments (without a requirement to verify that the conditions have been met).