I received from my gemeinde tax office “Provisorische Rechnung (Zahlungseinladung)”, “provisional invoice (invitation to pay)”.
I found it a bit annoying the fact of multiple estimated payments. I would prefer to pay all at once.
I think this payments now are optional, and if you prefer they can be paid all at once when you will get your final tax bill. Then you have 30 days to pay all. Probably with an very small interest addition. Personally, when the tax is requested I could take the money from my personal budget for emergencies.
How do you use to handle this? do you pay with multiple payments ahead? or do you prefer to keep the money with you as long as possible and pay all taxes at once when they are requested?