What does this legal document offer you?

• Appeal against your tax assessment notice
• For the trade tax base amount at the tax office
• Because you are a freelancer
• But the tax office classifies you as commercial

With this legal document you achieve that the tax assessment remains open, i.e. does not become final. This is the crux of the matter when dealing with tax and the tax office. An open tax assessment can be countered with everything that tax law has to offer. Here you are defending yourself against the tax office classifying you as a business. This is because you are a freelancer and therefore do not have to pay trade tax.

It is important that you send the objection to the tax office as soon as you receive the tax assessment notice for the trade tax amount. Don’t wait until you receive the tax assessment notice from the municipality at a later date. You can only do something about this if you have previously lodged an objection with the tax office.