Amount of suspension interest is not unconstitutional

Because suspension interest, in contrast to interest on arrears, does not necessarily accrue, the constitutional arguments against the amount of interest on arrears are not transferable.

The Münster Fiscal Court has ruled that there are no constitutional objections to the interest rate of 0.5 % per month for suspension interest. The court sees no reason to apply the Federal Constitutional Court's ruling on interest on back payments and refunds to interest on suspension. In contrast to interest on back payments, which can also arise due to delayed processing at the tax office and is therefore not only within the taxpayer's sphere of influence, the taxpayer can avoid the tax office's suspension interest by obtaining a low-interest loan elsewhere, according to the court.