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
• 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

With this legal document you will be able to inform the tax office about the change in your property in a legally correct way. You are obliged to do this according to section 228 of the Valuation Act. This is the so-called notice of change. With it, you inform the tax office that an area in your company building, your company apartment or your 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 penalties 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.