{"id":2823,"date":"2013-02-18T15:57:26","date_gmt":"2013-02-18T15:57:26","guid":{"rendered":"https:\/\/www.mth-partner.de\/?p=2823"},"modified":"2025-10-28T07:25:50","modified_gmt":"2025-10-28T07:25:50","slug":"steuerrecht-die-voraussetzungen-der-aussetzung-der-vollziehung-eines-steuerbescheides-beim-finanzamt-bzw-finanzgericht","status":"publish","type":"post","link":"https:\/\/www.mth-partner.de\/en\/tax-law-the-conditions-for-suspending-the-enforcement-of-a-tax-assessment-at-the-tax-office-or-tax-court\/","title":{"rendered":"Tax law: The requirements for suspending the enforcement of a tax assessment notice at the tax office or tax court"},"content":{"rendered":"

The tax office does not need a separate title (court judgement, etc.) to enforce a tax assessment (e.g. income tax assessment or corporation tax assessment).<\/p>\n

This means that the tax office is authorised by the tax assessment notice itself to set a payment deadline for the tax debtor and to have this notice enforced if the tax is not paid.<\/p>\n

Even an appeal or legal action against the assessment notice does not mean that the tax claimed cannot be enforced until the appeal has been decided (no suspensive effect).<\/p>\n

An application for suspension of enforcement is therefore required in order to protect the taxpayer from the enforcement of unlawful tax assessments.<\/p>\n

In principle, the taxpayer can submit an application for suspension of enforcement either to the tax office itself (in accordance with Section 361 of the Fiscal Code) or to the tax court (in accordance with Section 69 of the FGO).<\/p>\n

However, the application for suspension of enforcement must first always be submitted to the tax office, as it is a prerequisite for an application to the tax court that the authority has rejected the application for suspension of enforcement in whole or in part.<\/p>\n

However, under certain circumstances, an application can also be made to the tax court in addition to the application to the authority if the authority has not made a substantive decision on the application within a reasonable period of time without giving sufficient reason or if enforcement is imminent or has already begun.<\/p>\n

In accordance with the Application Decree to the Fiscal Code (AEAO) on Section 361, the tax office must decide on applications for suspension of enforcement without delay.<\/p>\n

Enforcement measures should also not be taken as long as a decision has not yet been made on a corresponding application submitted to the tax authority, unless the application has no prospect of success, is obviously only intended to postpone enforcement or there is a risk of default.<\/p>\n

<\/span>Requirements for an application for suspension of enforcement at the tax court (Section 69 FGO)<\/strong><\/span><\/h2>\n

The following requirements must be met for an application to the tax court for suspension of enforcement:<\/p>\n

<\/span>1. general requirements for a decision on the merits<\/strong><\/span><\/h2>\n

An action for annulment must be admissible in the main proceedings (not an action to compel, etc.). AdV also requires enforceable administrative acts (e.g. an enforceable income tax assessment notice or a corporation tax assessment notice). Of course, there must be a special need for legal protection.<\/p>\n

<\/span>2 Appeal lodged<\/strong><\/span><\/h2>\n

Furthermore, the taxpayer must have lodged an appeal against the administrative act. This is either an objection (at the tax office) or an action for annulment (at the tax court).<\/p>\n

<\/span>3. rejected application for suspension at the tax office<\/strong><\/span><\/h2>\n

The tax office must have rejected the application for suspension in advance. As already mentioned, this requirement can be waived if the authority has not decided on the application within a reasonable period of time or if it has already started enforcement.<\/p>\n

<\/span>4. grounds for suspension: Serious doubts about the legality of the administrative act or the existence of undue hardship<\/strong><\/span><\/h2>\n

According to the Federal Fiscal Court, there are serious doubts about the legality of the administrative act if a summary examination of the contested administrative act reveals, in addition to circumstances in favour of legality, weighty reasons against the legality of the contested administrative act, which cause indecision or uncertainty in the assessment of legal issues or ambiguities in the assessment of facts.<\/p>\n

The concerns in favour of the unlawfulness of the assessment need not outweigh the concerns in favour of the taxpayer; the taxpayer's success need not be more likely than its failure.<\/p>\n

Undue hardship for the taxpayer is deemed to exist if the economic disadvantages for the taxpayer cannot be made good, or can only be made good with difficulty, or if enforcement would jeopardise the taxpayer's economic existence.<\/p>\n

Important Note: The content of this article has been prepared to the best of our knowledge and belief. However, due to the complexity and constant evolution of the subject matter, we must exclude liability and warranty.<\/b> Important Notice: The content of this article has been created to the best of our knowledge and understanding. However, due to the complexity and constant changes in the subject matter, we must exclude any liability and warranty.<\/p>\n

If you need legal advice, feel free to call us at 0221 \u2013 80187670 or email us at info@mth-partner.de.<\/p>","protected":false},"excerpt":{"rendered":"

If a taxpayer is claimed against by the tax office and wishes to defend himself against this, a complicated procedure is necessary in order to fulfil the formal requirements for a successful defence.<\/p>","protected":false},"author":4,"featured_media":12206,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[2243,2242],"class_list":["post-2823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht-rechtsanwalt","tag-aussetzung-der-vollziehung-einkommensteuerbescheid","tag-klage-gegen-steuerbescheid"],"yoast_head":"\nSteuerrecht: Die Aussetzung der Vollziehung eines Steuerbescheides beim Finanzamt bzw. 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Finanzgericht\" \/>\n<meta property=\"og:description\" content=\"Der Einspruch oder die Klage gegen einen Steuerbescheid haben nicht automatisch auch die Aussetzung der Vollziehung eines Steuerbescheides zur Folge.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mth-partner.de\/en\/tax-law-the-conditions-for-suspending-the-enforcement-of-a-tax-assessment-at-the-tax-office-or-tax-court\/\" \/>\n<meta property=\"og:site_name\" content=\"Rechtsanwaltskanzlei\u00a0Tieben\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/profile.php?id=100054481000178\" \/>\n<meta property=\"article:published_time\" content=\"2013-02-18T15:57:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-28T07:25:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mth-partner.de\/wp-content\/uploads\/WhatsApp-Image-2025-10-28-at-12.11.41.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"helmer\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@mth_Tieben\" \/>\n<meta name=\"twitter:site\" content=\"@mth_Tieben\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"helmer\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax law: Suspension of the enforcement of a tax assessment notice at the tax office or tax court","description":"An appeal or legal action against a tax assessment notice does not automatically result in the suspension of enforcement of a tax assessment notice.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mth-partner.de\/en\/tax-law-the-conditions-for-suspending-the-enforcement-of-a-tax-assessment-at-the-tax-office-or-tax-court\/","og_locale":"en_GB","og_type":"article","og_title":"Steuerrecht: Die Aussetzung der Vollziehung eines Steuerbescheides beim Finanzamt bzw. 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