You can apply for a tax certificate for expenses related to the conversion and renovation of monuments.

Monuments/cultural assets are

1. Buildings or parts of buildings that are classified as monuments under the relevant state regulations,

2. Buildings or parts of buildings that do not fulfill the requirements for a listed building on their own, but are part of a group of buildings or entire complex that is protected as a unit in accordance with the relevant state regulations,

3. horticultural, structural and other installations that are not buildings or parts of buildings and are protected in accordance with the relevant state regulations,

4. furnishings, works of art, art collections, scientific collections, libraries or archives that have been in the taxpayer's family for at least 20 years or have been entered as national cultural assets in a list of nationally valuable cultural assets pursuant to Section 7 (1) of the Cultural Property Protection Act of July 31, 2016 (Federal Law Gazette I p. 1914) and whose preservation is in the public interest due to their significance for art, history or science,

if they are made accessible to scientific research or the public to an extent appropriate to the circumstances, unless access is prevented by compelling reasons of monument or archive protection.

The "Bescheinigung in Steuersachen" (formerly: "steuerliche Unbedenklichkeitsbescheinigung") can be issued in all cases in which other authorities or contracting authorities rely on the tax reliability of the taxpayer as part of their decision in approval or award procedures.

The certificate in tax matters is required on various occasions, in particular for trade licenses, such as

• the granting of a restaurant license,

• the extension of a residence permit, or

• the awarding of public contracts, etc.

The content of the certificate is limited to the non-judgmental statement of tax facts, such as the taxpayer's payment and tax behavior. The certificate refers to the current situation, taking into account the applicant's past behavior. A forecast of the applicant's future behavior is not made.

The assessment of the certified tax conduct is left to the person who is to take the measure requested by the taxpayer (e.g. granting a business license or awarding public contracts).