Statute of limitations ??
Statute of limitations for trade tax ??
Due to a negative decision of the Lower Saxony Tax Court in 2003, my "freelance activity" for my former employer in the IT industry was classified as a trade, which led to a trade tax demand for the years 1995-2000 amounting to approximately EU 26,000. Since I was unable to pay the amount in one lump sum, I negotiated a deferral agreement with the city of Buchholz i.d. Nordheide. Due to my poor financial situation in recent years, I was only able to make small payments (monthly EU 100). The debt has now been reduced to approximately 10,900 to date, although I cannot assess what deferral interest has been/will be calculated. I also do not want to contact the city under the motto "let sleeping dogs lie".
The last official letter from the city dates back to 31.01.2006, showing understanding for my financial situation (significant losses from East German real estate, forced sale at the insistence of Commerzbank...) and agreeing to a partial payment of monthly EU 100. I have more or less been able to adhere to this agreement so far... I have never received an annual account statement or similar, nor a request for payment of the remaining outstanding amounts.
I assume that the statute of limitations has been interrupted by the ongoing payments, although there has been no official reminder from the city since 2005. Now I would like to somehow resolve the issue and not "take it to the grave" or burden my heirs. I am now 77 years old. What do you advise me to do??? Should I continue to pay or wait and see what happens? P.S.: I am currently not financially able to settle the remaining amount.
