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Appeal against a tax assessment: suspension of enforcement

An appeal against a tax assessment does not automatically stop the payment obligation: the back payment generally still falls due. With an application for suspension of enforcement you can defer the payment while the appeal is pending.

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Your chances of getting your money back

The appeal has no suspensive effect; the tax must be paid first. On application, the tax office can suspend enforcement if there are serious doubts about the lawfulness or if the payment would be an unreasonable hardship (§ 361 AO).
If the appeal is later unsuccessful, suspension interest is payable on the suspended amount. So the suspension defers the payment but does not remove the risk.

What you should do now

  1. 1

    1. File the appeal

    File the appeal against the assessment on time within one month.

  2. 2

    2. Apply for suspension

    At the same time apply for suspension of enforcement and justify the doubts.

  3. 3

    3. Consider the interest risk

    Take possible suspension interest into account if the appeal is unsuccessful.

  4. 4

    4. Await the decision

    Keep an eye on the payment until the decision on the suspension.

How to spot the scam

  • Reliance is placed on the appeal without clarifying payment or suspension.
  • The suspension interest in case of failure is overlooked.
  • The one-month appeal deadline is missed.

Frequently asked questions

Do I have to pay the tax despite the appeal?

In principle yes. The appeal has no suspensive effect; the assessed tax remains due for now. Only with an approved application for suspension of enforcement can you defer the payment while the appeal is being examined (§ 361 AO).

When is enforcement suspended?

When there are serious doubts about the lawfulness of the assessment or when immediate payment would mean an unreasonable hardship not required by overriding public interests. You must set out the doubts comprehensibly in the application.

What is the risk of the suspension?

If your appeal is unsuccessful, you must pay the suspended amount back and additionally pay suspension interest. So the suspension buys you time but can become more expensive if it fails. Weigh this up before applying for it.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.