Apply for a deferral of local taxes
Application for a temporary suspension or payment in installments of municipal taxes and fees (trade tax, property tax, fees) in the event of temporary inability to pay.
How to proceed
- 1
Submit an application to the Enforcement Office / City Treasury
Including a justification and supporting documentation regarding the financial situation.
- 2
Verification of eligibility requirements
The agency is reviewing the temporary insolvency and the public interest.
- 3
Notice of Deferral
Arrangement of installment payments or deferred payment, with interest if applicable.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 1 weeks
Official: max. approx. 2 weeks
Online application
In person or by post
Common mistakes
- • Application filed only after enforcement proceedings had begun
- • Income status not verified
Common reasons for rejection
- • No evidence of temporary insolvency
- • Deferral has already been granted several times
You can usually file an objection against a rejection.
The essentials before applying
Who is eligible?
Individuals and businesses that are temporarily unable to pay local taxes.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 1 weeks
Success rate
approx. 70.0 % (estimate)
Most common mistakes
- •Application filed only after enforcement proceedings had begun
- •Income status not verified
Common reasons for rejection
- •No evidence of temporary insolvency
- •Deferral has already been granted several times
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.