Monument protection - apply for a certificate for tax incentives

• Production costs for monuments that generate income (e.g. commercial operations, freelance work, agriculture and forestry, letting and leasing)
• Production and maintenance of self-occupied cultural monuments
• Expenditure on a listed building that does not belong to any type of income and is not self-occupied
• under certain conditions, expenses for other cultural assets worthy of protection (e.g. horticultural, structural and other facilities, furniture, works of art, art collections, scientific collections and archives in private property)

Note: The acquisition costs for a listed building are not eligible. Repair and modernization costs after conclusion of the purchase contract are included in the production costs eligible for tax relief.

Please note: The certificate is not the only requirement for obtaining the tax concession. The tax authorities will check other tax requirements.

• to preserve the building as a listed building or
• for its appropriate use.

• List of costs, sorted by trade
• Original invoices, numbered consecutively according to the list of costs (copies of invoices cannot be accepted)
• For condominiums:
  • Names and addresses of all owners
  • Declaration of division showing the 1000/shares of the individual owners
• Approval under monument protection law
  This must show that the construction measures have been agreed with the monument protection authority.
• if you have received grants from "public funds": corresponding evidence

Costs vary depending on the amount of the certified expenses. Tip: You can obtain precise details from the relevant certifying authority.

•  § Section 7 i of the Income Tax Act (EStG) (increased deductions for listed buildings) (opens in a new tab)
•  § Section 10 f of the Income Tax Act (EStG) (tax relief for listed buildings used for own residential purposes and buildings in redevelopment areas and urban development areas) (opens in a new tab)
•  § Section 10 g of the Income Tax Act (EStG) (tax relief for cultural assets worthy of protection that are neither used to generate income nor for own residential purposes) (opens in a new tab)
•  § Section 11 b of the Income Tax Act (EStG) (special treatment of maintenance costs for listed buildings) (opens in a new tab)