Monument protection; application for a certificate for tax purposes

Tax benefits can be claimed for the promotion of monument preservation measures. The State Office for the Preservation of Historic Monuments issues information and basic decisions in advance for the purpose of obtaining such tax concessions.

Description

Prerequisites

The certificate can only be issued for monuments and cultural assets worthy of protection within the meaning of the DSchG if the measure in question has been agreed with the monument authority (the State Office for the Preservation of Monuments) before it is carried out. Coordination with other authorities (e.g. the building permit authority) is not sufficient.

Production costs for (construction) measures that serve the preservation or appropriate use of a listed building or other cultural asset worthy of protection and that are carried out in coordination with the Bavarian State Office for the Preservation of Monuments can be depreciated by up to 9% in the year of production and in the following seven years, and by up to 7% in the following four years. In the case of properties used to generate income, maintenance expenses can be deducted over two to five years instead of in one year if the taxpayer so wishes. In the case of owner-occupied or unoccupied properties, maintenance expenses can be depreciated at 9% for ten years in the same way as production costs.

If only the listed status is to be certified (only required for submission for property tax, inheritance and gift tax assessment), no reconciliation procedure is required.

Deadlines

There is no time limit. However, the usability of a certificate from the Bavarian State Office for the Preservation of Monuments is subject to tax law deadlines in fiscal proceedings. Information on this can be obtained from the relevant tax office.

Required documents

  • Documents to be submitted:

    • Plans of the existing building
    • Approved plans with entry of the measures, building permit/authorisation
    • Proof of coordination
    • Original invoices (all partial invoices, final invoices, proof of payment)
    • Invoice statement
    • Written declaration of the owner in accordance with No. 2.2 of the certification guidelines for the application of § 10g of the Income Tax Act

Forms

Online procedures

Fees

  • 40.00 to 650.00 EUR

Remedy

Administrative court proceedings; information

Administrative court action

Status:02.02.2024

Responsible for editing:Bayerisches Staatsministerium für Wissenschaft und Kunst

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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