Limitation of payment

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The limitation of payment is a form of limitation in German tax law ( § 228 Tax Code ). It lets the claim from the tax liability lapse.

Start and duration

The limitation period for payment begins at the end of the year in which the tax claim was due for the first time. The due date is initially based on the individual tax laws. In the absence of such a regulation, the due date occurs at the earliest when the claim is established, but at the latest when the payment deadline set with the performance requirement has expired . The limitation period is 5 years.

Suspension of the deadline

The expiry of the deadline is suspended in accordance with Section 230 AO if the claim could not be pursued within the last six months of the deadline due to force majeure. The limitation period is extended by this period.

Interruption of the statute of limitations

The period is interrupted by asserting the claim against the debtor. Which actions these are is finally defined in Section 231 (1) AO, including in particular:

It is sufficient that the document documenting the measure left the tax authority before the deadline expired, it is irrelevant when it was received by the debtor. As a result of the interruption act, a new limitation period begins at the end of the calendar year in which the interruption ended.