Zusicherung über die Bescheinigung zur Beantragung steuerlicher Vergünstigungen für Maßnahmen an schutzwürdigen Kulturgütern beantragen

For cultural assets worthy of protection, you can apply for an assurance of the expected certificate for production and maintenance measures. The tax office requires this assurance in order to be able to notify you of the expected assessment basis for the tax relief.

You can claim tax concessions for production and maintenance measures on cultural assets worthy of protection that are neither used to generate income nor for your own residential purposes, particularly in connection with your income tax return. Among other things, you will 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. You can present the certificate as proof when applying for tax relief at the relevant tax office.

In order to give you 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,
• Coordination of the measures before the start of the measure (e.g. building permit, listed building permit)

• As the owner, you will only receive the certificate for production and maintenance measures on cultural assets worthy of protection that are neither used to generate income nor for your own residential purposes.
• If the cultural asset is a building or part of a building, measures that are necessary for its appropriate use are also eligible for certification.
• In general, however, only those measures can be certified that you have agreed in writing with the certifying authority before the start of the measure. The agreement or consent of the certifying authority can be obtained as part of a listed building permit or planning permission.

• none

You can apply for the certificate in writing as the owner of the cultural property 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. 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 this assurance to apply to the tax office for binding information on the expected assessment basis for tax benefits.

• Issue of an assurance for the certification of tax concessions for production and conservation measures on cultural assets worthy of protection
• Written application required
• Applicant: Monument owner or authorized representative/authorized representative of the owner
• Responsible: Monument protection authority in whose jurisdiction the monument is located
• Assurance does not replace the certificate. It is therefore not suitable as proof when applying for tax relief from the tax office.

responsible monument protection authority

• of the districts, independent cities, large cities belonging to districts

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