Building renovation; application for a certificate for tax purposes.

For buildings located in Germany in a formally designated redevelopment area or urban development area, increased depreciation can be claimed in the production costs for modernization and maintenance measures.


The cost of maintaining and repairing buildings in defined redevelopment areas or urban development areas can be reduced, in some cases substantially, by tax concessions.

The claiming of tax concessions for modernization and repair measures within redevelopment areas and urban development areas requires the submission of a certificate from the municipality to the tax authorities.

This certificate is issued by the responsible municipality upon application. Members of the tax consulting professions can provide comprehensive advice on the details of possible tax concessions.

Measures that result in the construction of a new building are not subject to tax relief.

Production costs for (construction) measures as well as subsidies from renovation or development funds must be stated in the application.

The production costs for modernization and repair measures, less any grants, can be deducted up to 9% in the year of production and in each of the following seven years, and up to 7% in the subsequent four years.

In the case of properties used to generate income, maintenance expenses may, at the taxpayer's request, be deducted over two to five years instead of in one year. In the case of owner-occupied properties, the production costs can alternatively be deducted as special expenses at 9% for ten years.


The certificate can only be issued for modernization and repair measures within defined redevelopment areas and urban development areas.

Before the start of the construction measure, the redevelopment area or urban development area must have been formally defined and a modernization or repair order must have been issued by the municipality or a written agreement on the modernization or repair order must have been concluded between the owner and the municipality. If individual construction measures have already been carried out, a certificate cannot be issued.


The certificate must be applied for at the responsible municipality.

As part of the certification procedure, the responsible municipality checks whether the building is located in a formally defined redevelopment area or urban development area, whether modernization and repair measures have been carried out, the amount of expenses incurred and the extent to which subsidies from public funds have been approved.

The certificate issued by the municipality is to be presented to the competent tax authority for examination of depreciation under tax law.



Required documents

  • The following documents are required:

    • Plans inventory
    • Plans with entry of the measures
    • Modernization or repair order or agreement
    • Original invoices (final invoices)


  • 25 till 600 EUR


Administrative court proceedings; information

administrative claim


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