Applying for a cultural property certificate for tax advantages for production and conservation measures

You can apply for the certificate in writing as the owner of the cultural property or as the authorised representative of the owner.
The competent certifying authority shall then verify:

• the prerequisites,
• the amount of the costs of the eligible measures,
• whether and to what extent subsidies from public funds have been approved by the authorities responsible for monument preservation or archives or cultural property or are approved after the certificate has been issued.

You will then receive a certificate which, as a basic decision, is one of the prerequisites for claiming the tax benefits.
In order to give you clarity at an early stage about the content of the expected certificate, the certifying authority can already give you a written assurance about the expected certificate. However, the assurance does not replace the certificate. It is therefore not suitable as proof when applying for tax advantages at the tax office.
In the case of legitimate interest, however, you can apply to the tax office for binding information on the expected basis of assessment of the tax advantages subject to a fee with the assurance.

Responsible monument protection authority

• As the owner, you will receive the certificate exclusively for production and conservation measures on cultural objects worthy of protection that are not used for income or for your own residential purposes.
• If the cultural property is a building or part of the building, measures that are necessary for the meaningful use can also be certified.
• 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 coordination or approval by the certifying authority can take place within the framework of a monument permit or building permit.

• In the case of representation: power of attorney,
• Planning documents inventory,
• Planning documents with registration of the measures,
• Coordination of the measures before the start of the measure (e.g. building permit, monument permit),
• Original invoices (final invoices; Advance invoices and cost estimates do not replace final invoices),
• Receipts (must clearly identify quantity, article and price)

The certifying authority shall make the invoices available to the owners after verification and, where appropriate, correction.

The use of this administrative service is subject to a fee. The fees incurred are not eligible expenses.

• § 10g Income Tax Act (EStG)

You can lodge an objection against the decision.

21.02.2022