[realityking]

> Is it harder than implied to make that declaration?

It involves going in person to a court or to a notary public. Pretty high friction which, I believe, is largely intentional.

[ceejayoz]

For 8% off my tax bill, that feels like a small obstacle.

[martin_a]

Yes, but you'll usually have to make an appointment for that and especially in larger cities or communities this might take quite a time. So, yeah, 8% on the hand, waiting for weeks for an appointment on the other hand...

There's more friction than needed...