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  • Submit mandatory annual audit report or negative declaration as property developer and/or construction supervisor

Submit mandatory annual audit report or negative declaration as property developer and/or construction supervisor

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Procedure

            			
First of all, you commission a recognized auditor to audit the professional obligations arising from the Real Estate Agent and Property Developer Ordinance. 

You can send the audit report to the competent body in writing or online. If you have not carried out any activities in the year under review, submit a negative declaration to the competent body. 

Online submission: 


  • You can find the link to the online service under "Further information" - Online service".
  • As a citizen, you must register via BundID. As a sole trader or organization, you can log in to the WSP account using "My company account". Use your personal ELSTER certificate or the organization certificate for this.
  • The online service will guide you step by step through the application process.

Written submission: 


  • Send the verification report or the negative declaration together with the required documents to the relevant office.
  • If your supervisory authority charges fees for reviewing the report, you will then receive a fee notice.
			
Legal bases
			
More information
You are in breach of the regulations if you do not submit the audit report or the negative declaration to the competent authority, or do not submit it correctly, completely or on time by the deadline specified above; a fine may be imposed for this. 

Legal remedy: 


  • Action before the administrative court.
  • Appeal (depending on state law, an appeal may be excluded).