I have an apartment which has a maximum price specified in the relevant articles of association. What is required in order to get the tax value reduced?

If a maximum price is specified for the housing unit in the relevant articles of association, this price must be used as a basis as regards the upper limits for determining the capital value of residential property. The capital value must therefore not exceed 30 percent of the maximum price when the apartment is a primary dwelling. In the case of secondary dwellings, the capital value must not exceed 96 percent of the maximum price for the 2016 income year. You must be able to present documentation of the maximum price of the apartment if the tax office asks to see it.