The Cash and Tax Office is responsible for the collection of claims established by the specialist office and works on its instructions.

If there are any questions about the amount, type or reason for the claim or the legal basis, you can contact the specialist office directly.

In the case of claims arising from tax obligations, care should be taken to ensure that a separate request for payment is not issued for each due date. The payment obligation arises from the tax assessment notice. Issued tax assessments remain effective until an amended assessment is issued or the original assessment is revoked.

If a SEPA core direct debit mandate exists, only the receivables for which the mandate was issued can be debited.

If a direct debit is also to be made for other claims that are not part of the mandate already issued, a further SEPA Core Direct Debit Mandate is required.

Is a SEPA Core Direct Debit Mandate required? The relevant form can be found under SEPA Core Direct Debit Mandate forms. As the form must be signed, it must be returned by post or fax.