Balance sheet change
The legal term balance sheet change describes an incorrect balance sheet approach in the tax balance sheet , which can be replaced by another legally permissible balance sheet approach ( Section 4 (2 ) EStG ).
For example, the depreciation method can be changed to linear instead of degressive . After submitting the balance sheet to the tax office, it can only be changed if this is done in a close temporal and factual context with a balance sheet adjustment .
