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German deferral and suspension interest — half a per cent per full month

Deferral and suspension of enforcement cost 0.5 per cent per full month — over three times the rate on late assessments under s. 233a, and with no grace period. Part months do not count, and nothing is charged below EUR 10.

2026 rules — verified on September 23, 2026Free, no account

This content is part of the path: Challenging a tax assessment and deferring payment· Step 5 of 8· Next step: Objection against a German tax notice (Einspruch)

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Sources and assumptions

  • gesetze-im-internet.de — AO § 238 Abs. 1 Satz 1 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « Die Zinsen betragen für jeden Monat einhalb Prozent. »
  • gesetze-im-internet.de — AO § 238 Abs. 2 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « Für die Berechnung der Zinsen wird der zu verzinsende Betrag jeder Steuerart auf den nächsten durch 50 Euro teilbaren Betrag abgerundet. »
  • gesetze-im-internet.de — AO § 239 Abs. 2 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « Zinsen sind auf volle Euro zum Vorteil des Steuerpflichtigen gerundet festzusetzen. Sie werden nur dann festgesetzt, wenn sie mindestens 10 Euro betragen. »

Calculation assumptions

  • One type of tax per calculation: the rounding down to EUR 50 applies to each type of tax separately.
  • The number of full months is an input. For suspended enforcement, interest runs from receipt of the objection or from when the case is pending in court, at the earliest from when the suspension takes effect (s. 237(2)).
  • Section 233a interest to be credited is deducted before rounding to whole euros and before the EUR 10 floor; the statute does not spell out this order.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.