Bescheinigung in Steuersachen Ausstellung

You can apply for a tax certificate for expenses related to the conversion and renovation of monuments.

Monuments/cultural assets are

1. buildings or parts of buildings that are classified as monuments under the relevant state regulations

2. buildings or parts of buildings which do not fulfill the requirements for a listed building on their own, but which are part of a group of buildings or an entire complex protected as a unit in accordance with the relevant state regulations,

3. horticultural, structural and other installations that are not buildings or parts of buildings and are protected in accordance with the relevant state regulations,

4. furnishings, works of art, art collections, scientific collections, libraries or archives that have been in the taxpayer's family for at least 20 years or have been entered as national cultural assets in a list of nationally valuable cultural assets pursuant to Section 7 (1) of the Cultural Assets Protection Act of July 31, 2016 (Federal Law Gazette I p. 1914) and whose preservation is in the public interest due to their significance for art, history or science,

if they are made accessible to scientific research or the public to an extent appropriate to the circumstances, unless access is prevented by compelling reasons of monument or archive protection.

• Application for issuance of the certificate
• Invoice
• Approval under monument law

• You need the listed building permit to carry out the measure.
• Your construction project must be completed and
• have been approved by the lower monument authority.

• After submitting your application to the lower monument protection authority, your application will be examined and
• issued a certificate for submission to the tax office.

• Tax certificate for monuments according to § 10 g EStG
• Expenses for production and maintenance measures for own cultural assets worthy of protection in Germany,
• to the extent that they exceed public or private donations or any income generated from these cultural assets
• in the calendar year in which the measure is completed and
• in the nine following calendar years
• up to 9 percent in each case
• as special expenses

• Please contact your local heritage authority or
• use the relevant online application form.