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 cultural monuments may claim an increased tax deduction for the costs of their cultural monuments (including those they use themselves) spread over several years. Costs that are necessary, in terms of type and scope, to preserve the building’s character as a cultural monument and to make reasonable use of the building are eligible for certification.
The option to claim tax deductions for measures under Section 7i et seq. of the Income Tax Act (EStG) provides owners of cultural monuments with financial relief to offset increased financial expenses arising from monument preservation requirements or conditions.
Upon completion of the work, the local historic preservation authority will issue a tax certificate (basic decision) upon request for submission to the tax office. A prerequisite is that approval under historic preservation law was obtained prior to the start of the work, the details of the work were coordinated with the historic preservation authority, and the work was carried out in accordance with these agreements. There is a fee for issuing the tax certificate.
You can also submit the application directly online to the State Office for the Preservation of Historical Monuments.
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.
