Amount of suspension interest is constitutional

Since there are alternatives to setting suspension interest, there are no constitutional objections to its amount.

The Baden-Württemberg Fiscal Court is convinced that the amount of suspension interest of % 0.5 per month is constitutional. In its landmark ruling, the Federal Constitutional Court expressly limited the declaration of incompatibility with regard to the amount of interest to interest on refunds and back payments and expressly rejected an extension to other types of interest, according to the court. Unlike in the case of interest on refunds and back payments, taxpayers generally have the choice in the case of other types of interest whether to realize the interest and accept the statutory interest rate or whether to repay the tax debt and obtain the money to settle the tax debt elsewhere at more favorable interest rates.