Survey procedure

The collection procedure is part of the taxation procedure. After the assessment process has been completed, the amount of the tax liability is determined. The subsequent collection procedure is used to collect taxes. The due date of the taxes is based on the individual tax laws (§ 220 AO); as a rule, they provide a period of one month.
the Financial management can defer the tax payment (§ 222 AO), grant a deferral of payment (§ 223 AO) or suspend execution (§ 361 AO). The tax liability usually expires with the payment (§ 224 AO) by the taxpayer. In special cases, works of art can also be used for tax payment (Section 224a AO) or the tax claims can be offset (Section 226 AO).

The tax authorities can waive the tax liability in whole or in part if it would be unreasonable in individual cases (Section 227 AO). If the tax is not paid on time, late payment penalties and interest must be paid. If the tax is still not paid, the payment can be made by way of enforcement.

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