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Procedure descriptions

Monument protection - apply for tax incentives

You can receive direct grants for the preservation of architectural and cultural monuments as well as buildings in redevelopment areas and urban development areas.

You can also claim certain expenses in your income tax return.

You will need a special certificate for this.

This certificate is usually issued by the municipalor city administration for certain architectural and cultural monuments and for certain measures.

Responsible authority

the tax office responsible for your income tax assessment.

Finanzamt Göppingen

Details

Prerequisite

Tax deductible if you live in the property:

Expenses or maintenance costs
- on buildings or owner-occupied flats
  - in redevelopment areas and
  - in urban development areas and
- on architectural monuments

You can deduct up to nine per cent of this as special expenses in the year in which the work is completed and for the following nine years.

The following are tax-deductible if you earn income from the property

Production costs for modernisation and repair measures
- on buildings or owner-occupied flats
  - in redevelopment areas and
  - in urban development areas and
- on architectural monuments

You can deduct these as business expenses or income-related expenses:

in the year of construction and in the following seven years up to nine per cent per year and
up to seven per cent annually in the following four years.

Expenses or maintenance costs:
- on buildings or owner-occupied flats
  - in redevelopment areas and
  - in urban development areas and
- on architectural monuments

You can deduct these as business expenses or income-related expenses:

the entire amount at once in the year of payment or
the entire amount spread over two to five years

Deductible from tax if you neither live in the property nor earn income from it:

Production costs and maintenance costs
- on a cultural monument and
- under certain conditions for other cultural assets worthy of protection, for example:
  - horticultural, structural and other assets,
  - Furnishings,
  - Works of art and art collections,
  - scientific collections and archives in private ownership

You can deduct up to nine per cent of this as special expenses in the year in which the measures are completed and in the following nine years.

Please notethe acquisition costs incurred upon conclusion of the purchase contract for

a listed building,
a building in redevelopment areas and urban development areas,
a cultural monument or
a cultural asset.

You can only claim the costs incurred afteryou can only deduct the repair and modernisation expenses incurred after the purchase contract was concluded. These are treated as production costs and maintenance expenses.

Procedure

You must apply for the subsidy in your income tax return. For owner-occupied properties, you apply for this in the FW annex, for rented properties in the V annex in lines 39 to 41 and for neither owner-occupied nor rented properties in the Other annex in line 9.

The tax office will decide on the subsidy and inform you of the result in your income tax assessment.

Please noteyou can apply for the subsidy for the first time for the assessment period in which the construction project as a whole is completed is completed.

In the case of a building project that extends over several years, the date of completion of the entire project is decisive.

Deadlines

Different deadlines apply for income tax returns.

For compulsory assessment: by 31 July of the following year

If your income tax return is prepared by a member of the tax advisory professions, a generally extended submission deadline of 28/29 February of the second following year applies from 2018. In view of the exceptional situation caused by the coronavirus pandemic, the submission deadline for the 2023 income tax return will be extended until 2 September 2024 for taxpayers who have not received advice and until 2 June 2025 for taxpayers who have received advice. The submission deadline for the 2024 income tax return for advised taxpayers will be extended to 30 April 2026.
For application assessment for income tax 2020: until 31 December 2024
For 2021 income tax applications: until 31 December 2025
For 2022 income tax application assessments: until 31 December 2026
For 2023 income tax application assessment: until 31 December 2027
For 2024 income tax application assessment: until 31 December 2028

Required documents

Enclose the original of the certificate for the favoured measures with your tax return.

Costs

None

Note: You must pay the tax certificate from the municipal or city administration.

Processing time

depending on the individual case.

Miscellaneous

You may have to submit your tax return electronically.

Legal basis

Einkommensteuergesetz (EStG):

§ 7h EStG Erhöhte Absetzungen bei Gebäuden in Sanierungsgebieten und städtebaulichen Entwicklungsbereichen
§ 7i EStG Erhöhte Absetzungen bei Baudenkmalen
§ 10f EStG Steuerbegünstigung für zu eigenen Wohnzwecken genutzte Baudenkmale und Gebäude in Sanierungsgebieten und städtebaulichen Entwicklungsbereichen
§ 10g EStG Steuerbegünstigung für schutzwürdige Kulturgüter, die weder zur Einkunftserzielung noch zu eigenen Wohnzwecken genutzt werden
§ 11 a EStG Sonderbehandlung von Erhaltungsaufwand bei Gebäuden in Sanierungsgebieten und städtebaulichen Entwicklungsbereichen
§ 11bEStG Sonderbehandlung von Erhaltungsaufwand bei Baudenkmalen