GlossaryEN1 min readUpdated: Jun 26, 2026

tax deferral

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://de.wikipedia.org/wiki/Steueraufschub

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Logistics Concept

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Definition & Explanation

Tax deferral allows a business to postpone a tax payment to a later date or until a defined trigger event – such as the resale of goods or the completion of a customs procedure – without extinguishing the underlying liability. In international trade, deferral applies most commonly to import duties and import VAT, for instance through transit procedures, inward processing relief, or postponed VAT accounting schemes. The practical benefit is clear: goods can be processed or sold before payment falls due, preserving working capital. Freight forwarders and importers routinely factor deferral options into their duty management strategies. Unlike a tax exemption, deferral does not cancel the debt – it merely moves it forward in time.

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