Bescheinigung zur Beantragung steuerlicher Vergünstigungen für Herstellungs- und Erhaltungsmaßnahmen an schutzwürdigen Kulturgütern Ausstellung

For cultural assets worthy of protection, you can apply to the relevant certifying authority for a certificate for the tax office on production and preservation measures and their costs.

For production and preservation measures on cultural assets worthy of protection, which are neither used to generate income nor for your own residential purposes, you can claim tax benefits in connection with the income tax return in particular.

To do so, you need, among other things, a special certificate, which you can apply for as the owner or as the owner's authorized representative/representative at the responsible certifying authority.

You can present the certificate as proof when applying for the tax benefit at the responsible tax office. In addition to the certificate, the tax office will check other tax requirements that must also be met in order for you to receive the tax benefits.

• In case of representation: power of attorney,
• Planning documents inventory,
• Planning documents with entry of the measures,
• Coordination of the measures before the start of the measure (for example, building permit, monument permit),
• Original invoices (final invoices; partial invoices and cost estimates do not replace final invoices),
• Receipt slips (must clearly show quantity, item and price).

The certifying authority will return the invoices to the owners after review and correction, if necessary.

• As the owner, you will receive the certificate exclusively for production and maintenance measures on cultural assets worthy of protection that are neither used to generate income nor for your own residential purposes.
• If the cultural asset is a building or part of a building, measures that are necessary for its sensible use are also eligible for certification.
• In general, however, only those measures can be certified that you have agreed upon in writing with the certifying authority before the start of the measure. The coordination or approval by the certifying authority can take place within the framework of a monument permit or building permit.

The use of this administrative service is subject to a fee. The fees incurred are not part of the certifiable expenses.

You can apply for the certificate in writing as the owner of the cultural property or as the authorized representative/agent of the owner.
The competent certifying authority will then check,

• the requirements,
• to what extent the costs of the certifiable measures have been incurred,
• whether and to what extent subsidies from public funds have been granted by the authorities responsible for the preservation of monuments or archives or the cultural property or will be granted after the certificate has been issued.

You will then receive a certificate which, as a basic decision, is a prerequisite for claiming tax benefits, among other things.

You can lodge an appeal against the decision.

• Certificate for the tax office to apply for tax benefits for measures Benefits for production and preservation measures on cultural assets worthy of protection
• written application required
• applicant: monument owner or authorized representative/agent of the owner
• responsible: Certifying authority in whose area of responsibility the monument is located
• subject to a fee
• Certificate is required as proof when applying for tax benefits at the relevant tax office.
• In addition to the certificate, the tax office checks other tax requirements that must also be met in order for the tax benefits to be taken into account.

competent monument protection authority

• Forms/online services available: No
• Written form required: Yes
• Informal application possible: No
• Personal appearance required: No