Protection of historical monuments; application for a certificate for tax purposes
Tax benefits can be claimed for the promotion of monument preservation measures. The State Office for Monument Preservation issues information and basic notices in advance for the purpose of obtaining such tax benefits.
Description
The cost of maintaining and repairing monuments can be reduced, in some cases considerably, not only through subsidies but also through indirect financial assistance. A number of tax concessions exist for this purpose, about which members of the tax consulting professions can provide you with comprehensive advice. The claiming of tax concessions for the protection and preservation of historical monuments requires the submission of a certificate to the tax authorities. This certificate is issued exclusively by the State Office for the Preservation of Historical Monuments for properties located in Bavaria.
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 coordinated with the monument authority (the State Office for Monument Preservation) prior to its implementation. Coordination with other authorities (e.g. the building permit authority) is not sufficient.
Production costs for (construction) measures that serve the preservation or sensible use of a building monument or other cultural asset worthy of protection and that are carried out in coordination with the Bavarian State Office for the Preservation of Historical Monuments can be depreciated up to 9% in the year of production and in each of the following seven years, and 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 desires. In the case of owner-occupied or unused properties, maintenance expenses can be depreciated at 9% for ten years like 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 the fiscal procedure. Information on this can be obtained from the relevant tax office.
Forms
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Form, Bavaria-wide:
Antrag auf Ausstellung einer Bescheinigung gemäß der §§ 7i, 10f, 11b des Einkommensteuergesetzes (für die Regierungsbezirke Oberbayern, Niederbayern, Oberpfalz, Schwaben und Mittelfranken)
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Form, Bavaria-wide:
Antrag auf Ausstellung einer Bescheinigung gemäß § 10g des Einkommensteuergesetzes (für die Regierungsbezirke Oberbayern, Niederbayern, Oberpfalz, Schwaben und Mittelfranken)
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Form, Bavaria-wide:
Antrag auf Ausstellung einer Bescheinigung gemäß § 10g des Einkommensteuergesetzes (für die Regierungsbezirke Oberfranken und Unterfranken)
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Form, Bavaria-wide:
Antrag auf Ausstellung einer Bescheinigung gemäß der §§ 7i, 10f, 11b des Einkommensteuergesetzes (für die Regierungsbezirke Oberfranken und Unterfranken)
Links to more information
Status:07.11.2023
Responsible for editing:Bayerisches Staatsministerium für Wissenschaft und Kunst
- 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