Dienstleistungsportal Bayern

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 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.

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

• Form, Bavaria-wide: Antrag auf Ausstellung einer Bescheinigung gemäß der §§ 7i, 10f, 11b des Einkommensteuergesetzes (für die Regierungsbezirke Oberbayern, Niederbayern, Oberpfalz, Schwaben und Mittelfranken)

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

• Form, Bavaria-wide: Antrag auf Ausstellung einer Bescheinigung gemäß § 10g des Einkommensteuergesetzes (für die Regierungsbezirke Oberbayern, Niederbayern, Oberpfalz, Schwaben und Mittelfranken)

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

• Form, Bavaria-wide: Antrag auf Ausstellung einer Bescheinigung gemäß § 10g des Einkommensteuergesetzes (für die Regierungsbezirke Oberfranken und Unterfranken)

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

• Form, Bavaria-wide: Antrag auf Ausstellung einer Bescheinigung gemäß der §§ 7i, 10f, 11b des Einkommensteuergesetzes (für die Regierungsbezirke Oberfranken und Unterfranken)

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

• Antrag auf Steuerbescheinigung nach §§ 7i, 10f, 11b EStG

  You can apply online for the issuance of a certificate in accordance with §§ 7i, 10f, 11b of the German Income Tax Act (EStG).

• Antrag auf Steuerbescheinigung nach § 10g EStG

  You can apply online for the issuance of a certificate pursuant to Section 10g of the German Income Tax Act (EStG).

• Antrag auf steuerliche Abstimmung oder deren Bestätigung

  You can apply online for the tax reconciliation pursuant to sections 7i (1) sentence 6, 11b sentence 1, 10g (1) sentence 3 of the German Income Tax Act (EStG) or for its formal confirmation.

Fees

• 40,00 to 650,00 EUR

Legal bases

• §§ 7i, 10f und, 11b Einkommensteuergesetz (EStG)
• Art. 25 Gesetz zum Schutz und zur Pflege der Denkmäler (Denkmalschutzgesetz - DSchG)

  Erteilung von Bescheinigungen für steuerliche Zwecke

• Tarif-Nr. 4.I.1 Verordnung über den Erlass des Kostenverzeichnisses zum Kostengesetz (Kostenverzeichnis - KVz)

Remedy

administrative claim

Links to more information

• Landesamt für Denkmalpflege - Informationen für Denkmaleigentümer
• Denkmalschutz und Denkmalpflege in Bayern

Related issues

• List of monuments; information, registration and deletion
• Protection of historical monuments; orders for preservation measures
• Monument protection; application for permission for measures on architectural and ground monuments
• Protection of historical monuments; application for a grant from the Bavarian compensation fund
• Protection of historical monuments; application for a grant from the Landesamt für Denkmalpflege (State Office for the Preservation of Historical Monuments)
• Protection of historical monuments; advice to owners of historical monuments
• Building renovation; application for a certificate for tax purposes.