I. Payment in instalments and deferred tax payment

How to obtain payment relief?

Upon your application, the tax office may defer the additional tax payment or approve payment in instalments

• if paying the full amount of the owed tax would constitute a considerable hardship, and
• if granting the deferment does not jeopardise the collection of the owed tax.

You should therefore specify all circumstances supporting your application for payment relief.

Note

If a tax payment is deferred, or if taxes are paid in instalments, interest is due on amounts in excess of € 750. The interest rate amounts to 6.03% (rate on copy date). No interest is calculated for amounts below € 50. In cases of special hardship, taxpayers may be fully or partially released from paying the owed tax upon application. No fees are due on applications to the tax authority.