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 the Preservation of Monuments) prior to its implementation. Coordination with other authorities (e.g. the building permit authority) is not sufficient.

Production costs for (building) measures that serve the preservation or sensible use of a building monument or other cultural assets 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

Online procedures

Fees

  • 40,00 to 650,00 EUR

Remedy

Administrative court proceedings; information

administrative claim

Status: 03.12.2022

Responsible for editing: Bayerisches Staatsministerium für Wissenschaft und Kunst

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