Deferral or payment by instalments of payments due

Description

For a proper decision on your application, we require a written application (also by e-mail) and information about your financial circumstances. The Munich City Treasury reserves the right to request further documents in individual cases in order to exercise its judgement appropriately.

Prerequisites

Payment by instalments/deferral (equity measure) may be granted under the following conditions:

1. You are unable to settle the payment due on the due date or in one lump sum on the due date.
2. You have no realisable assets (cash, savings, life insurance, securities, etc.) to meet the payment due.
3. You cannot take out a bank loan for the existing payment obligation.

Required documents

Application as a private individual (natural person):
Please send us the following documents and information:

1. Informal application for deferral/payment in instalments (in writing or by e-mail)
2. Completed form "Private individual - Statement of income and financial circumstances" with the evidence required in the form
3. Completed form "Bank confirmation of credit facilities".
   The items "Payer", "Account no. at the bank", "Cash account no." and "GP no." must be completed by the applicant. The remaining details are completed by the bank. If you as the applicant have a business relationship with several banks, the City Treasury requires this form to be completed by each bank.

Application as a legal entity, commercial enterprise, company or comparable organisation:
Please send us the documents and information listed below:

1. Informal application for deferral/payment by instalments (in writing or by e-mail),
2. Detailed business analysis (analysis period: at least six months)
3. Completed form "Bank confirmation of credit facilities".
   The items "Payer", "Account no. at the bank", "Cash account no." and "BP no." must be completed by the applicant. The remaining details are filled in by the bank. If you as the applicant have a business relationship with several banks, the City Treasury requires this form to be completed by each bank.

In this context, we expressly draw your attention to the data protection information. These can be viewed below as a separate document.

The checklist "Private individual - checklist for application" or "Legal entity - checklist for application" contains the most important points for submitting an application.

It is always essential that you include the 13-digit cash account number or GP number in your correspondence. This can be found in your last notification or request for payment.

Information by e-mail is possible if you send us the declaration of consent form.

Legal basis

The applicant's duty to provide information (duty to co-operate) arises from § 90 of the German Fiscal Code (AO).