responsibility finder
Schleswig-Holstein

Request stay of execution

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Pursuant to Section 258 of the German Fiscal Code (Abgabenordnung), the enforcement authority may, at your request, temporarily suspend or limit enforcement against you if there are concrete indications that you will be unreasonably disadvantaged by the enforcement.
An unreasonable disadvantage may exist, for example, if

  • the measures would endanger or destroy your economic existence
  • your economic situation is impaired by unavoidable natural events (storm, drought, flood damage, animal epidemics)
  • in case of illness, if the preservation of your life or health outweighs the state's interest in enforcement.

However, usual disadvantages of an execution are to be accepted in principle and do not justify a stay of execution in principle.

A stay of execution can only be granted if your economic circumstances are taken into account. The enforcement authority must therefore determine these.
In particular, the information on your income, employer, marital status, monthly living expenses, insurance, bank details, real estate and other assets must be checked for completeness and conclusiveness.
You may be granted a stay of execution in return for a one-off payment or payment in installments, depending on the amount of the debt or the repayment installment, up to a maximum of 24 months.
You will be notified of the decision of the enforcement authority in writing.


Process flow

If enforcement proceedings have been announced or initiated against you, you have the option of applying for a stay of enforcement in writing or online.
You can do this as follows:

In writing:

  • The application can be made informally.
  • You can offer the main customs office an installment payment in your application.
  • Submit your application to the main customs office (enforcement authority) that has opened enforcement proceedings against you.
  • If necessary, enclose appropriate documents to show your income and financial circumstances.
  • If necessary, the main customs office will request further evidence or declarations from you.
  • The main customs office will decide on your application.

Online via the citizen and business customer portal of the customs office:

  • To apply for a stay of execution online, you must register and log in to the Citizen and Business Customer Portal.
  • Complete the online application for a stay of execution.
  • If necessary, attach relevant documents to demonstrate your income and financial circumstances.
  • You will receive an acknowledgement of receipt with a transaction number and a document to accompany your application.
  • Once your application has been processed, you will receive a decision in your electronic mailbox at the Customs Citizen and Business Customer Portal.

The jurisdiction of the main customs office is generally based on your place of residence.

Requirements

A prerequisite for the granting of a stay of enforcement is a determination by the enforcement authority that you will be unreasonably disadvantaged by the enforcement. An unreasonable disadvantage may exist, for example, if

  • the measures endanger or destroy your economic existence
  • your economic situation is impaired by unavoidable natural events (storm, drought, flood damage, animal epidemics)
  • in the case of illness, the preservation of your life or health outweighs the state interest in enforcement.
Which documents are required?

To demonstrate your income and financial situation, it is advisable to attach the following documents to your application, for example:

  • Salary statement
  • Income tax assessment notice
  • Proof of receipt of social benefits (e.g. unemployment benefit II notification)
  • Pension statement

Knowledge of the requested information is necessary for a proper decision on your application by the enforcement authority. In particular, the documents form the basis for determining whether a continuation of the enforcement would represent an unreasonable disadvantage for you.

What are the fees?

No costs are incurred for processing your application for a stay of execution.
However, even if a stay of execution is granted, you may still incur late payment surcharges on your overdue receivables.

What deadlines do I have to pay attention to?

There are no deadlines to be observed.

Processing duration

Your request will be answered immediately. It is not possible to give an exact processing time. It depends on the individual case and the volume of applications at the authority.

Legal basis
Appeal

Objection

Applications / forms

Forms available: No

Written form required: Yes

Informal application possible: Yes

Personal appearance required: No

Online services available: Yes

Technically approved by

Federal Ministry of Finance (BMF)

Process flow

If enforcement proceedings have been announced or initiated against you, you have the option of applying for a stay of enforcement in writing or online.
You can do this as follows:

In writing:

  • The application can be made informally.
  • You can offer the main customs office an installment payment in your application.
  • Submit your application to the main customs office (enforcement authority) that has opened enforcement proceedings against you.
  • If necessary, enclose appropriate documents to show your income and financial circumstances.
  • If necessary, the main customs office will request further evidence or declarations from you.
  • The main customs office will decide on your application.

Online via the citizen and business customer portal of the customs office:

  • To apply for a stay of execution online, you must register and log in to the Citizen and Business Customer Portal.
  • Complete the online application for a stay of execution.
  • If necessary, attach relevant documents to demonstrate your income and financial circumstances.
  • You will receive an acknowledgement of receipt with a transaction number and a document to accompany your application.
  • Once your application has been processed, you will receive a decision in your electronic mailbox at the Customs Citizen and Business Customer Portal.

The jurisdiction of the main customs office is generally based on your place of residence.

Requirements

A prerequisite for the granting of a stay of enforcement is a determination by the enforcement authority that you will be unreasonably disadvantaged by the enforcement. An unreasonable disadvantage may exist, for example, if

  • the measures endanger or destroy your economic existence
  • your economic situation is impaired by unavoidable natural events (storm, drought, flood damage, animal epidemics)
  • in the case of illness, the preservation of your life or health outweighs the state interest in enforcement.

Which documents are required?

To demonstrate your income and financial situation, it is advisable to attach the following documents to your application, for example:

  • Salary statement
  • Income tax assessment notice
  • Proof of receipt of social benefits (e.g. unemployment benefit II notification)
  • Pension statement

Knowledge of the requested information is necessary for a proper decision on your application by the enforcement authority. In particular, the documents form the basis for determining whether a continuation of the enforcement would represent an unreasonable disadvantage for you.

What are the fees?

No costs are incurred for processing your application for a stay of execution.
However, even if a stay of execution is granted, you may still incur late payment surcharges on your overdue receivables.

What deadlines do I have to pay attention to?

There are no deadlines to be observed.

Processing duration

Your request will be answered immediately. It is not possible to give an exact processing time. It depends on the individual case and the volume of applications at the authority.

Legal basis

Appeal

Objection

Applications / forms

Forms available: No

Written form required: Yes

Informal application possible: Yes

Personal appearance required: No

Online services available: Yes

Technically approved by

Federal Ministry of Finance (BMF)

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