Deferral or payment by instalments of payments due
<p>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.</p>
Deferment Equity measures Fees Finances Payment Payment by instalments Payment difficulties Payment facilitation Payments Profit Reserve Stadtkämmerei Taxes decision facilitation judge judges

# Deferral or payment by instalments of payments due

## Summary

In the event of payment difficulties, under certain circumstances you can apply for a deferral of your payment or payment in instalments for municipal debts.
## 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.

## Responsible Department

SKA
## 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](https://stadt.muenchen.de/dam/jcr:c6a6c81c-2c76-49cc-86f4-aa7b0e21cbc9/einverstaendnis_mail_stadtkasse.pdf).

## 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.

## Legal Basis

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

## Questions and Answers

 
### What documents does the city treasury require?

 

The specific documents and information we require depends on whether you are applying as a private individual or as a legal entity, business, company or comparable organisation.

You can find an overview of the documents in the [Links & Downloads](https://stadt.muenchen.de/service/info/stadtkasse/10339074/#k-links) section.  


   
## Further Links

* [Data protection and communication](https://stadt.muenchen.de/infos/datenschutz-ska.html)
* [Private individual - Application checklist](https://stadt.muenchen.de/dam/jcr:7676b14a-e04d-4e8e-938f-04b85a1fddfb/billm_checkliste_privatperson.pdf)
* [Private individual - Statement of income and assets](https://stadt.muenchen.de/dam/jcr:d5007051-8f5d-4ad2-9599-b626713725ce/billm_darlegungsformblatt.pdf)
* [legal entity - Application checklist](https://stadt.muenchen.de/dam/jcr:0d3a9d41-e71e-49b0-ba25-e9e52ef46788/billm_checkliste_jurist_Person.pdf)
* [Bank confirmation of credit facilities](https://stadt.muenchen.de/dam/jcr:c65feeab-1e1b-4bb5-958b-02720adbc96c/billm_bankbest_kredit.pdf)
* [Data protection information Deferral and payment by instalments (equity measures)](https://stadt.muenchen.de/dam/jcr:7a6a43e5-fdbf-4cd8-94f5-20fd15bd0e7c/dsgvo_billm.pdf)
* [Declaration of consent Information by e-mail](https://stadt.muenchen.de/dam/jcr:c6a6c81c-2c76-49cc-86f4-aa7b0e21cbc9/einverstaendnis_mail_stadtkasse.pdf)

## Keywords

* Deferment
* Equity measures
* Fees
* Finances
* Payment
* Payment by instalments
* Payment difficulties
* Payment facilitation
* Payments
* Profit
* Reserve
* Stadtkämmerei
* Taxes
* decision
* facilitation
* judge
* judges
