responsibility finder
Schleswig-Holstein

Applying for a deferral with the customs administration

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

The customs administration can defer claims arising from the tax debt in whole or in part if immediate collection on the due date would mean considerable hardship for you.

The customs administration may defer claims arising from the tax debt in whole or in part if immediate collection on the due date would mean considerable hardship for you. The claim must not appear to be jeopardized by the deferral. The considerable hardship must be temporary.

Considerable hardship is to be assumed in particular if you are temporarily in serious payment difficulties through no fault of your own due to unfavorable financial circumstances or would get into such difficulties in the event of immediate collection.

You cannot invoke mere avoidable payment difficulties.

Interest will be charged for the duration of any deferral granted.

Deferment is generally granted against the provision of security.

The granting of partial payments (installments) is also possible.


Process flow

To apply for a deferral, proceed as follows:

by post, fax or e-mail:

  • You can submit the application informally.
  • You can download and complete the aforementioned forms 3741 or 3743 to explain your income and financial circumstances and compile the necessary 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 responsible 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. As a rule, this is 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 request further evidence or declarations from you. Comply with these requests.
  • The main customs office will issue a decision on your application.

Online:

  • Go to the customs portal for citizens and business customers.
  • Log in there with your access data for ELSTER (electronic tax return).
    • If you do not yet have an ELSTER account, you will need to register once.
  • Complete the application form.
  • Send the application to the responsible main customs office and attach any necessary 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.
  • If necessary, the main customs office will request further evidence or declarations from you. Comply with these requests.
  • The main customs office will issue a decision on your application.
Requirements
  • 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.
Which documents are required?

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)
What are the fees?

There are no costs.

What deadlines do I have to pay attention to?
  • The application should be submitted before the due date.
Processing duration

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

Legal basis
Appeal
  • Objection
Applications / forms

Forms: Yes

Written form: No

Informal application possible: Yes

Personal appearance necessary: No

Online services available: Yes

Author
Forwarding service: Deep link to the origin portal

Generalzolldirektion (GZD)

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

27.07.2022

Teaser

The customs administration can defer claims arising from the tax debt in whole or in part if immediate collection on the due date would mean considerable hardship for you.

Process flow

To apply for a deferral, proceed as follows:

by post, fax or e-mail:

  • You can submit the application informally.
  • You can download and complete the aforementioned forms 3741 or 3743 to explain your income and financial circumstances and compile the necessary 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 responsible 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. As a rule, this is 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 request further evidence or declarations from you. Comply with these requests.
  • The main customs office will issue a decision on your application.

Online:

  • Go to the customs portal for citizens and business customers.
  • Log in there with your access data for ELSTER (electronic tax return).
    • If you do not yet have an ELSTER account, you will need to register once.
  • Complete the application form.
  • Send the application to the responsible main customs office and attach any necessary 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.
  • If necessary, the main customs office will request further evidence or declarations from you. Comply with these requests.
  • The main customs office will issue a decision on your application.

Requirements

  • 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.

Which documents are required?

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)

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

  • The application should be submitted before the due date.

Processing duration

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

Legal basis

Appeal

  • Objection

Applications / forms

Forms: Yes

Written form: No

Informal application possible: Yes

Personal appearance necessary: No

Online services available: Yes

Author

Forwarding service: Deep link to the origin portal

Generalzolldirektion (GZD)

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

27.07.2022

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