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I cannot pay my tax debts on time and would like to apply for a deferral. What do I have to pay attention to in detail?

If possible, you should submit the deferral application before the tax claim is due. Please justify your application by stating the personal or factual reasons for deferral. To enable the tax office to obtain a picture of your current financial circumstances, the tax administration will provide you with form S 1 - 40 .

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