Zusicherung über die Bescheinigung zur Beantragung steuerlicher Vergünstigungen für die Erhaltung oder sinnvolle Nutzung von Denkmalen beantragen

For monuments and buildings within listed areas or protected complexes, you can apply for an assurance of the expected certification of measures carried out for the preservation or appropriate use of the monument or building and their costs.

You can claim tax concessions for the preservation of listed buildings and buildings within listed areas or protected complexes, particularly in connection with your income tax return. Among other things, you need a special certificate for this, which you can apply for as the owner or as the authorized representative/agent of the owner from the relevant certifying authority.

In order to provide you with clarity about the content of the expected certificate at an early stage, the certifying authority can already provide you with a written assurance about the expected certificate. However, the assurance does not replace the final certificate. It is therefore not suitable as proof when applying to the tax office for tax benefits. However, if you have a legitimate interest, you can use the assurance to apply to the tax office for binding information on the expected assessment basis for the tax benefits.

• In the case of representation: Copy of the power of attorney or authorization to represent,
• Planning documents inventory,
• Planning documents with entry of the measures,
• Justification of the obligation or tax coordination with the responsible monument protection authority before the start of the measure (e.g. in the course of a building permit procedure, a monument protection permit or documented as a special coordination)

You will only receive the certificate for necessary measures on a listed building or building within a listed area or protected complex.
Measures may be necessary, for example, in order to

• preserve the listed building (in particular the substance),
• ensure appropriate use (for example, through heating systems or toilets),
• enable special monument-related care and maintenance (e.g. restoration maintenance) or
• to preserve the external appearance of the listed area/complete complex in which the building is located.

Only those measures that the owner has agreed in writing with the certifying authority before the start of the measure are eligible for certification. The agreement or consent of the certifying authority can be documented as part of a listed building permit, a building permit or as a special agreement.

You can apply for the certificate as the owner of a building or as the authorized representative/authorized representative of the owner. The competent certifying authority will then check the requirements.

In order to obtain clarity about the content of the expected certificate at an early stage, you can also apply to the certifying authority for a written assurance about the expected certificate. The assurance does not replace the final certificate. It is therefore not suitable as proof when applying to the tax office for tax benefits. However, if you have a legitimate interest, you can use this assurance to apply to the tax office for binding information on the expected assessment basis for tax benefits.

Please contact the State Office for Monument Preservation and Archaeology.

• Forms/online services available: No
• Written form required: Yes
• Informal application possible: No
• Personal appearance necessary: No