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The basis for the allocation is the notarial declaration of division, from which the exact co-ownership shares of each individual apartment in the overall property are derived.
Each residential unit owner thus receives a separate notice and is responsible for their individual share of the property tax independently of the other owners.
In the event of discrepancies between actual use and the registered co-ownership share, for example following subsequent structural alterations, the declaration of division should be updated accordingly.
An amendment to the declaration of division always requires notarial certification as well as, generally, the consent of all affected residential unit owners, and only becomes effective upon registration in the land register.
Only after this land register entry does a change in allocation also affect the future determination of the individual property tax values.