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Applying for a deferral with the customs administration


It may happen that you are unable to pay your tax debts to the customs administration due to temporary economic problems.
In this case, the customs administration can defer all or part of your claims arising from the tax debt. However, this is only possible if immediate collection on the due date would cause you considerable hardship.
Significant hardship means

  • You are temporarily experiencing serious payment difficulties due to unfavorable economic circumstances that affect you personally, or
  • You would get into such payment difficulties if you had to pay the amount due immediately in one lump sum.

The customs administration's claim must not appear to be jeopardized by the deferral. The considerable hardship must be temporary.
You cannot rely on mere avoidable payment difficulties.
The customs administration will charge interest for the duration of any deferral granted.
The customs administration generally requires you to provide security for the deferral. This could be the following:

  • Guarantee by a third party
  • Land charge for a property
  • Security mortgage

The customs administration can grant you partial payments, i.e. payment in installments.

You can apply for deferral online or by post, fax or e-mail.
Online:

  • Go to the customs portal.
    • To be able to use the customs portal, you must register once.
  • Log in there with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
    • If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
  • Complete the application for deferral in the "Services" menu item.
  • Select the main customs office responsible and upload any necessary documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt is responsible forprocessing 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.
  • The main customs office may request further evidence or declarations from you.
  • The main customs office will decide on your application with an electronic decision.

By post, fax or e-mail:

  • You can submit the application informally.
  • You can download forms 3741 or 3743 to explain your income and financial circumstances, complete them 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 duty to provide information. If you do not answer the questions in full or do not provide the required evidence, you must expect your application to be rejected.
  • Submit the application to the relevant main customs office and, if necessary, enclose the completed forms and documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt 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.
  • The main customs office may request further evidence or declarations from you.
  • The main customs office will decide on your application with a notice.

Competent main customs office

  • The main customs office may defer claims arising from the tax debt in whole or in part if
    • you were unable to prepare for payment in good time or are currently in unfavorable financial circumstances,
    • you have not caused the inability to pay yourself and
    • the claim is not jeopardized by the deferral.

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

  • for citizens: information sheet for the deferral application (form 3741)
  • for companies: Information sheet for checking the personal and financial circumstances of legal entities (form 3743)

These forms are integrated into the online application.

There are no costs.

  • The application should be submitted before the due date.

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

  • Objection

There are no indications or special features.

Federal Ministry of Finance (BMF)

11.06.2024

The text was automatically translated based on the German content.

Data protection information


Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
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Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)