What does this legal document offer you?

• Notification of change by mail, registered mail or fax
• For property tax at the tax office
• Because something has changed in your property in the last year
• This has made the square meters more or less
• 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. You use it to inform the tax office that the square meters of your house, apartment, company building or land have increased or decreased. For example, due to an extension, conversion or demolition. 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.

Plus: You provide the tax office with the necessary justification as to why you are not sending the notice of change via Elster or tax software, but rather in the traditional manner by mail, registered mail or fax. This is important because, according to the law, you actually have to notify digitally (using Elster or tax software). In exceptional cases, it is allowed to send it on paper. It is precisely this exceptional case that you explain to the tax office in this legal document.