Customs; request for deferral of claims arising from a tax debt relationship

The Customs Administration may grant you a deferral of claims arising from the tax debt relationship in whole or in part if immediate collection when due would cause you considerable hardship.

Description

Prerequisites

  • The main customs office can defer claims arising from the tax debt relationship in whole or in part if
    • you were not able to prepare for the fulfillment in time or are currently in unfavorable economic circumstances,
    • you did not cause the inability to pay yourself, and
    • the claim is not jeopardized by the deferral.

Procedure

To request deferment, proceed as follows:

By mail, fax or e-mail:

  • You may submit the request informally.
  • You can download the aforementioned forms 3741 or 3743 to explain your income and assets, fill them out and compile the required documents.
    • Please note that knowledge of the information requested is necessary for a proper decision on your application. You have a corresponding obligation to provide information. If you do not answer the questions completely or do not provide the required evidence, you must expect a rejection of your application.
  • Submit the application to the relevant main customs office and, if necessary, attach the completed forms and the documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. As a rule, this is the main customs office that issued the tax assessment notice or the main customs office where the tax return is to be submitted.
  • If necessary, the main customs office will demand further proof or explanations from you. Please comply with these requirements.
  • The main customs office will issue a decision on your application.

Online:

  • Access the citizen and business customer portal of the customs office.
  • Log in there with your access data for ELSTER (Electronic Tax Return).
    • If you do not yet have an ELSTER account, you must register for it once.
  • Fill out the application.
  • Send the application to the responsible main customs office and attach any required documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. This is usually:
    • The main customs office that issued the tax assessment notice or the main customs office where the tax declaration is to be submitted.
  • If necessary, the main customs office will demand further proof or explanations from you. Please comply with these requirements.
  • The main customs office will issue a decision on your application.

Deadlines

  • The request should be made before the due date.

Processing time

The processing time depends on the circumstances of the individual case and the situation at the respective main customs office.

Required documents

  • Required Documents

    You can use the following documents to demonstrate your income and financial circumstances and attach them to your application, which you submit by mail, fax or e-mail:

    • for citizens: information sheet on the deferral request (form 3741)
    • for companies: Information sheet for the examination of the personal and financial circumstances of legal entities (form 3743).

Online procedures

Fees

  • There are no costs involved.

Remedy

  • Objection

Status:31.10.2023

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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