A deferral merely postpones the payment date but does not exempt from the basic obligation to pay, and is usually subject to deferral interest.
The application should be submitted to the responsible municipal treasury as early as possible and with meaningful evidence of the financial situation.
In the case of permanent inability to pay, an application for remission is generally more appropriate than a deferral, although it is subject to significantly stricter requirements.
For the duration of the deferral, statutory deferral interest of 0.5 percent per month generally accrues on the deferred amount, unless the municipality determines otherwise.
In cases of foreseeably permanent rather than merely temporary inability to pay, an application for partial or full remission is often the more suitable alternative, albeit subject to stricter requirements.
Please note: the content of this article is provided for general information only and does not constitute legal, tax, financial or investment advice. It is not a substitute for individual advice from a licensed lawyer, tax adviser or financial adviser. Despite careful research, we accept no liability for the accuracy, completeness or currency of the information provided. For specific legal or tax questions, please consult a qualified professional adviser.