Limitation on payment

(1) The claim to payment of the assessed levy amount becomes time-barred after five years (limitation on payment). The limitation period begins on expiry of the calendar year in which the claim first fell due.
(2) The limitation on payment is suspended for as long as the claim cannot be pursued, on account of force majeure, within the last six months of the limitation period.
(3) The limitation on payment is interrupted by 1. written assertion of the claim, 2. deferral of payment, 3. deferral, 4. the occurrence of suspensive effect, 5. suspension of enforcement, 6. provision of security, 7. postponement of enforcement, 8. an enforcement measure, 9. notification in insolvency proceedings, 10. inclusion in an insolvency plan or judicial debt-settlement plan, 11. inclusion in proceedings aimed at discharge of residual debt for the levy debtor, or 12. BaFin's investigations as to the domicile or whereabouts of the levy-liable person.
(4) The interruption of the limitation on payment by one of the measures named in subsection (3) continues until 1. the deferral of payment, the deferral, the suspensive effect, the suspension of enforcement, or the postponement of enforcement has ended, 2. in the case of provision of security, a lien by attachment, a compulsory mortgage or another preferential right to satisfaction, the corresponding right has lapsed, 3. the insolvency proceedings have ended, 4. the insolvency plan or judicial debt-settlement plan has been fulfilled or has lapsed, 5. discharge of residual debt is granted or refused, or the proceedings aimed at discharge of residual debt are ended prematurely, or 6. BaFin's investigation as to the domicile or whereabouts of the levy-liable person has ended.
(5) The limitation on payment is interrupted only to the amount to which the interrupting act relates. A new limitation period begins on expiry of the calendar year in which the interruption ended.
(6) Where the assessment of the levy amount is contested, the payment claims arising from it do not lapse before expiry of six months after the assessment became unchallengeable or the proceedings were otherwise concluded. The period under the first sentence may be interrupted by limitation-interrupting measures under subsection (3).