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Request for tax payment relief: deferral or instalments (Austria)

Austria
Deutsch
Tax & Finance
Application
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This document is in German

The PDF you download is in German — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.

The request to Austria's tax office, the Finanzamt Österreich, to defer taxes that are due or let them be paid in instalments under § 212 of the Austrian Federal Fiscal Code (BAO): with the tax, amount and due date, a deferral date or instalment plan, and the reasons why paying at once would be a considerable hardship and why the taxes will still be collected. Filed in good time before the due date, it holds off enforcement and the late-payment surcharge until it is decided. Through FinanzOnline, by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.

What you fill in

The details the document asks for.

  • Sender
  • Sender's address
  • Phone
  • Tax office and its PO box (the large-business office only if it keeps your tax account)
  • City
  • Date
  • Austrian tax number (Steuernummer)
  • Tax and period (e.g. income tax 2025)
  • Amount due
  • Due date
  • Kind of payment relief
  • Deferral until (deferral only)
  • Instalment plan: amount, number and dates (instalments only)
  • Why paying at once would be a considerable hardship
  • Your financial situation: income, assets, debts
  • Why the taxes will still be paid later (collection not at risk)

Preview

This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.

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Common questions

When does Austria's tax office grant a deferral or instalments?
When paying at once, or in full, would mean considerable hardship for you and the delay does not put collection of the taxes at risk (§ 212 Abs 1 BAO). The request sets out both: your income and assets, and why the taxes will be paid later, for instance from expected income. Granting it is at the tax office's discretion.
Why should the request be filed in Austria before the due date?
A request made in time holds off enforcement until it is decided (§ 230 Abs 3 BAO) and avoids the 2% late-payment surcharge (§ 217 Abs 4 BAO). If it is refused, one month remains to pay (§ 212 Abs 3 BAO). A later request is possible, but does not bring this protection as a matter of course.
Is interest charged on a tax deferral in Austria?
Yes, where the taxes concerned exceed €750 in all: deferral interest (Stundungszinsen) of 4.5 percentage points above the current base rate (Basiszinssatz) runs while a request made in time is pending and for as long as the relief granted lasts (§ 212 Abs 2 BAO). Interest below €50 is not charged. The request can also be made in FinanzOnline under ‘Weitere Services’ – ‘Zahlungserleichterungen’; this letter is the route by post or fax.

How you can sign this document

  • Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
  • Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked

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