Anyone in Germany who disagrees with a tax assessment can file an Einspruch, an objection, within one month. In 2023, the tax offices received 9,932,766 objections, more than three times as many as the year before. The reason was the reform of the property tax, which required every property owner to file a new declaration. Of about 3.6 million objections that were settled in 2023, about 2.5 million ended with the office correcting its decision.