The typified full interest rate according to §§ 238 Abs. 1 S. 1, 233a AO iHv 6% pa has been meeting constitutional concerns for years. In 2009 the BVerfG declared the interest for the periods 2003 to 2006 to be constitutional (decision of 03.09.2009 – 1 BvR 2539/07). Due to the solidified low interest rate level, the BFH expressed doubts about the constitutionality of the interest rate for periods from 2012 onwards (decision of April 25, 2018 – IX B 21/18; decision of September 3, 2018 – VIII B 15/18; decision of April 25, 2018 – IX B 21/18; decision of September 3, 2018 – VIII B 15/18; decision of April 25, 2018 – IX B 21/18; 04.09.2018 – VIII B 128/18). As a result, the BMF granted suspension of the execution of the interest rate setting for periods from 2012 (BMF, letter of December 14, 2018; letter of November 27, 2019). In addition, the BMF ordered that interest must be set provisionally, Section 165 Paragraph 1 Sentence 2 No. 3 AO (BMF, letter of 02.05.2019).
Source KMLZ
