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Applying to defer a German tax debt (Stundung)

A Stundung defers the due date of a tax claim. It is a discretionary decision with two conditions that must BOTH be met: collection on the due date would cause substantial hardship to the debtor, AND the claim must not appear to be at risk because of the deferral (§ 222 sentence 1 AO). It carries interest — interest is charged for the duration of a granted deferral (§ 234(1) sentence 1 AO) at one half of one per cent for each full month (§ 238(1) sentence 1 AO). And one door is closed from the outset: withheld tax deductions.

Up to date for 2026 — verified on September 22, 2026Official procedure, no printed formGuide: about 25 min

This content is part of the path: Challenging a tax assessment and deferring payment· Step 7 of 8· Next step: Withdrawing a German tax objection — and why you would

Deadlines

As early as possible, and in any event before the due date expires
Late-payment penalties arise as soon as a tax is not paid by the end of the due date (§ 240(1) sentence 1 AO); a granted deferral moves precisely that date
A three-day grace period — but only against the penalty, not for the application
No late-payment penalty is charged where the delay is up to three days (§ 240(3) sentence 1 AO); this does not apply to payment under § 224(2) no. 1 AO
For the duration of the deferral: deferral interest
§ 234(1) sentence 1 AO, at the rate in § 238(1) sentence 1 AO — only full months count, part months are disregarded

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • Tax number, type of tax, amount and due date for each debt concerned
  • A split between what you owe yourself and what you have withheld as tax deductions
  • Evidence of the substantial hardship collection on the due date would cause
  • A cash-flow plan reaching the end of the deferral period applied for
  • An offer of security, or reasons why it should be dispensed with
  • The deferral period sought, with an instalment plan where relevant
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Anyone owing a tax already due whose collection on the due date would cause SUBSTANTIAL HARDSHIP — mere inconvenience does not meet the wording of § 222 sentence 1 AO
  • Anyone who can also show that the claim does not appear to be at risk because of the deferral: the second condition in the same sentence, and the one applications fail on when no cash-flow plan is attached
  • Anyone able to provide security: as a rule a deferral is to be granted only on application and AGAINST SECURITY (§ 222 sentence 2 AO)
  • NOT available for tax claims against the taxpayer where a third party (the person liable to remit) has to pay the tax for the taxpayer's account, in particular to withhold and remit it (§ 222 sentence 3 AO)
  • NOT available for the liability claim against that third party where it has WITHHELD tax deductions or RECEIVED amounts containing a tax (§ 222 sentence 4 AO) — an employer who has already withheld its employees' wage tax cannot have it deferred to that extent

Worked example

Jonas Weidner, a joinery with four employees, loses his largest customer

He owes a VAT balance of 12 000 euros and the wage tax he has already withheld from his employees' pay for the previous month. For the 12 000 euros of VAT the route is open: he owes it himself, and he can show that collection on the due date would be substantial hardship without the claim appearing to be at risk (§ 222 sentence 1 AO). He applies for four months, offers security — a deferral is as a rule to be granted only against security (§ 222 sentence 2 AO) — and budgets for the interest: one half of one per cent for each full month (§ 238(1) sentence 1 AO), on an amount first rounded down to the next multiple of 50 euros (§ 238(2) AO). 12 000 euros is already a multiple of 50; 0.5 per cent of that is 60 euros per full month, so 240 euros over four months. Without the deferral he would have been in default: a late-payment penalty of ONE per cent of the rounded arrears for each PART month of delay (§ 240(1) sentence 1 AO) would have cost 120 euros per part month, so 480 euros — twice as much, and with no relief for part months. For the withheld wage tax, however, there is no application to make: § 222 sentence 4 AO rules out deferral of the liability claim to the extent that the person liable to remit has withheld tax deductions. Jonas has to pay it.

How to fill it in, step by step

  1. Split your due amounts into two groups: what you owe yourself, and what you have withheld for someone else's account — only the first group can be deferred at all (§ 222 sentences 3 and 4 AO).
  2. Evidence the SUBSTANTIAL HARDSHIP: why collection ON THE DUE DATE hits you disproportionately, not why paying is difficult in general (§ 222 sentence 1 AO).
  3. Evidence the second condition just as carefully: that the claim does NOT appear to be at risk because of the deferral, with a cash-flow plan that reaches the end date you are asking for.
  4. Prepare security, or explain why it should be dispensed with here: § 222 sentence 2 AO makes it the normal case.
  5. Log in to Mein ELSTER and select the application for deferral (Antrag auf Stundung).
  6. State the type of tax, the amount, the due date and the period applied for; if you want to pay by instalments, ask expressly for an instalment plan.
  7. Budget the deferral interest before you fix the period: one half of one per cent per full month (§ 238(1) sentence 1 AO) on the amount rounded down under § 238(2) AO.
  8. Submit the application BEFORE the due date expires — after that, default under § 240(1) sentence 1 AO has already occurred.

Good to know

  • A deferral is a DISCRETIONARY decision: § 222 sentence 1 AO says the authorities MAY defer, not that they have to. That sets it apart from the VAT permanent extension, which the tax office HAS to grant on application.
  • The two conditions are cumulative. Anyone who evidences only the hardship and not the absence of risk has written half an application.
  • The deferral rate is NOT the rate for interest on back taxes. Deferral interest follows § 238(1) sentence 1 AO at one half of one per cent per month; the 0.15 per cent per month in § 238(1a) AO applies expressly only in cases under § 233a.
  • Interest under § 233a assessed for the same period is credited against the deferral interest (§ 234(3) AO) — the same period is not paid for twice.
  • Deferral interest may be waived in whole or in part where charging it would be inequitable in the circumstances of the individual case (§ 234(2) AO). That is a separate application, not automatic.
  • Deferral interest counts only FULL months; part months are disregarded (§ 238(1) sentence 2 AO). The late-payment penalty works exactly the other way round, per PART month (§ 240(1) sentence 1 AO).
  • If the tax or liability notice is set aside or amended after the deferral has run, the interest that arose up to then is unaffected (§ 234(1) sentence 2 AO).
  • Late-payment penalties do not arise on ancillary tax payments (§ 240(2) AO) — unpaid interest does not itself attract a penalty.

Common mistakes

  • Trying to defer withheld wage tax. § 222 sentence 4 AO rules out deferral of the liability claim to the extent that the person liable to remit has withheld tax deductions — that money belongs to the treasury, not to the business.
  • Applying only after the due date has passed. Default has then already occurred (§ 240(1) sentence 1 AO) and the penalty for the part month is incurred.
  • Evidencing only the hardship. § 222 sentence 1 AO additionally requires that the claim does not appear to be at risk; without a cash-flow plan the application is missing its second half.
  • Skipping the security. It is the normal case under § 222 sentence 2 AO; anyone not offering it should at least explain why it should be dispensed with.
  • Budgeting 0.15 per cent per month. That rate applies under § 238(1a) AO only in cases under § 233a; deferral follows § 238(1) sentence 1 AO at one half of one per cent.
  • Mistaking a deferral for a remission. It moves the due date, it does not cancel the debt — and it carries interest.
  • Assuming an objection does the same thing. An objection expressly does not suspend enforcement; that is what an application to suspend enforcement is for, and it has different conditions.

Frequently asked questions

On what conditions is a deferral granted?

The tax authorities may defer claims arising from the tax debt relationship in whole or in part where collection on the due date would cause substantial hardship to the debtor and the claim does not appear to be at risk because of the deferral (§ 222 sentence 1 AO). Both conditions must be met, and the decision remains discretionary.

What does a deferral cost?

Interest is charged for the duration of a granted deferral (§ 234(1) sentence 1 AO). It is one half of one per cent for each month and is payable only for full months; part months are disregarded (§ 238(1) sentences 1 and 2 AO). The amount bearing interest is first rounded down to the next multiple of 50 euros (§ 238(2) AO).

Can I have wage tax deferred?

Not to the extent you have already withheld it. § 222 sentence 3 AO rules out deferring tax claims against the taxpayer where a third party has to withhold and remit the tax for the taxpayer's account, and § 222 sentence 4 AO rules out deferring the liability claim against that third party to the extent it has withheld tax deductions.

Do I have to provide security?

As a rule, yes. A deferral is as a rule to be granted only on application and against security (§ 222 sentence 2 AO). The words 'as a rule' allow exceptions, but require a reason for them.

Is a deferral cheaper than simply being late?

On the wording of the two provisions, yes. Deferral interest is one half of one per cent per FULL month (§ 238(1) AO); the late-payment penalty is one per cent of the rounded arrears for each PART month of delay (§ 240(1) sentence 1 AO). The rate is half, and part months do not count.

Can the deferral interest be waived?

Yes, in whole or in part, where charging it would be inequitable in the circumstances of the individual case (§ 234(2) AO). In addition, interest under § 233a assessed for the same period is credited (§ 234(3) AO).

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.