Tax concessions
Ownership is an obligation. As requirements under monument law for the handling of real estate or other listed properties may result in increased costs, there is the possibility of financial compensation through income tax relief.
Owners of listed buildings can deduct the costs of their cultural monuments (including those they use themselves) from their taxes over several years. Costs that are necessary in terms of type and scope in order to preserve the character of the building as a listed building and to use the building sensibly are eligible for certification.
The possibility of tax-deductible measures within the scope of Section 7i and following of the German Income Tax Act (EStG) offers owners of cultural monuments financial relief to compensate for increased financial expenses resulting from monument conservation requirements or conditions.
Upon application, the Lower Monument Protection Authority issues a tax certificate (basic assessment notice) for submission to the tax office after completion of the measure. The prerequisite for this is that approval under monument protection law was obtained before the start of a measure, that the details of the measures were agreed with the monument protection authority and that they were also carried out in accordance with these agreements. Issuing the tax certificate is subject to a fee.
Certifiable measures
(Individual) cultural monument
Listed building complex (ensemble protection)
Historic garden or similar
Documents to be submitted
In order to process an application for a tax certificate for submission to the tax office, we require
- the completed and signed application form;
- the final invoices (sorted and numbered);
- a list of the numbered invoices;
- a meaningful photo documentation of the measures (digital in JPG or TIFF format).
You can also submit your tax application directly in digital form on the website of the Hesse State Office for the Preservation of Monuments:
Notes on the application for a tax certificate
All invoices, including smaller individual receipts, must be submitted. They must be entered in full in the "List of expenses", sorted by trade. Please transfer the consecutive numbers to the invoices and receipts. Receipts must clearly show the quantity, item and price.
All final invoices must be submitted - payments on account and cost estimates do not replace a final invoice.
Lump-sum invoices from tradesmen can only be taken into account if you enclose the original offer on which the lump-sum contract is based. In order to be able to check the individual services, you may have to submit the original calculation to us.
You must provide evidence of any discounts not granted on the invoices in the form of corresponding account statements, copies of which must be enclosed.
The submitted list "List of expenses" will be part of the tax certificate. The submitted invoices and bank statements will be returned together with the certificate.
