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.

Description

Prerequisites

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.

Procedure

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.

Deadlines

none

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)

Fees

  • 25 till 600 EUR

Remedy

Administrative court proceedings; information

administrative claim

Status:01.08.2023

Responsible for editing:Behörden und sonstige Einrichtungen

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