What does this legal document offer you?

• Notification of change by means of Elster or tax software
• For property tax at the tax office
• Because something has changed in your property in the last year
• You have changed the commercial space into a residential space
• You have until January 31 to do this
• Only in Bavaria, Lower Saxony and Hamburg you have until March 31st

This legal document ensures that you notify the tax office of the change to your property in a legally correct manner. You are obliged to do this under Section 228 of the Valuation Act. This is the so-called change notification. With this, you inform the tax office that an area in your company building, company apartment or company property is no longer used for commercial purposes but for residential purposes. For example, you have turned your store into an apartment. It is important that you send the change to the tax office before the deadline expires. This will help you avoid penalties from the tax office, such as late payment surcharges and penalty payments.