What does Aussetzung der Vollziehung mean?
Aussetzung der Vollziehung (suspension of enforcement) means you need not pay a disputed amount until your Einspruch is decided.
die Aussetzung der Vollziehung
An Einspruch against a Steuerbescheid usually does not stop the payment. So you must apply for the suspension separately.
The Finanzamt grants it if there are serious doubts about the notice or if paying would be unfairly hard.
If you lose in the end, you must pay the amount afterwards, often with interest.
Example sentence
Die Vollziehung des angefochtenen Bescheids wird ohne Sicherheitsleistung ausgesetzt.
Enforcement of the contested notice is suspended without security.
What you can do
Apply for the suspension together with the Einspruch, and give reasons for both.
Related words
- Einspruch With an Einspruch, you challenge certain decisions, for example from the Finanzamt (tax office) or a Bußgeldbescheid (fine).
- Steuerbescheid A Steuerbescheid (tax assessment) tells you how much tax you must pay or will get back. It usually comes from the Finanzamt.
- Nachzahlung Nachzahlung means money paid afterwards. Depending on the letter, you have to pay more, or you get money.
- Finanzamt The Finanzamt (tax office) is the office for taxes. It checks your tax return and sends you the Steuerbescheid.
- Stundung Stundung (deferral) means you may pay a debt later than it is actually due.