After the taxation of your rental income an income tax assessment is appealed. You consider the amount to be incorrect and for the time being you do not want to include it in the cash plan. A legal objection and a changed payment situation, however, are different matters.
Do not record the objection as a payment deferral
§ 361 Absatz 1 AO provides for the tax case considered here that an objection generally does not suspend enforcement and in particular the collection of the tax. Paragraph 2 regulates a separate suspension of enforcement and its prerequisites; among other things it can be made dependent on a security. [AUSSETZUNG]
This article does not calculate an individual deadline and does not assess the prospects of success of your objection. It also does not recommend an unauthorised cessation of payment. The actual assessment and the status of any suspension procedure must be professionally classified in good time.
Keep two work statuses side by side
First, document which tax assessment is being contested and with what reasoning. Second, note alongside it which amount is payable as things currently stand on which date and whether a separate decision has altered that. A submitted application receives the status "requested", not "granted".
The mere expectation of later being successful is also not treated as a refund already received. This keeps visible whether available funds are needed for the current payment and which other expense competes for the same funds.
Assign a decision precisely
If a suspension is actually granted, read its scope, conditions and time reference with appropriate support. A partial decision does not automatically affect the entire assessment. The consequences of the later outcome of the proceedings and possible interest questions are also clarified individually; this page does not provide a blanket rate or payment amount for that.
Continue working with a complete cash position
Confirmed due dates and decisions are used for the financing discussion or personal annual planning. If a payment is not covered, that is an additional concrete advisory task and not proof that it is removed solely by an objection.
Preparation is successful when the subject of dispute, procedural status and actual payment requirement no longer disappear into a single optimistic line. This leaves room to have the tax question examined on the merits while the personal cash plan is based on the actually confirmed position.