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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a certificate for the tax office to apply for tax advantages for production and conservation measures on cultural assets worthy of protection


For production and conservation measures on cultural assets worthy of protection, which are neither used for income generation nor for your own residential purposes, you can claim tax advantages in connection with the income tax return, in particular.

Among other things, you need a special certificate, which you can apply for as the owner or as an authorised representative/representative of the owner at the competent certification authority.

You can present the certificate as proof when applying for the tax advantage at the responsible tax office. In addition to the certificate, the tax office checks other tax requirements that must also be met in order for you to receive the tax benefits.

  • As the owner, you will receive the certificate exclusively for production and conservation measures on cultural assets worthy of protection that are neither used for income nor for your own residential purposes.
  • If the cultural asset is a building or part of a building, measures that are necessary for the meaningful use can also be certified.
  • In general, however, only measures that you have agreed in writing with the certifying authority before the start of the measure can be certified. The vote or approval by the certifying authority can take place within the framework of a monument permit or building permit.
  • In case of representation: power of attorney,
  • Planning documents inventory,
  • planning documents with registration of the measures,
  • Coordination of measures before the start of the measure (e.g. building permit, monument permit),
  • Original invoices (final invoices; Partial invoices and cost estimates do not replace a final invoice),
  • Receipts (must clearly show quantity, article and price)

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

The use of this administrative service is subject to a fee. The fees incurred are not included in the certifiable expenses.

You can appeal against the decision.

responsible monument protection authority

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

  • the conditions,
  • the amount of the costs of the certifiable measures have been incurred,
  • whether and to what extent subsidies from public funds have been approved by the authorities responsible for the preservation of monuments or archives or cultural property or will be granted after the certificate has been issued.

You will then receive a certificate which, as a basic assessment, is, among other things, a prerequisite for claiming the tax benefits.
In order to give you clarity about the content of the expected certificate at an early stage, 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 benefits at the tax office.
In the case of a legitimate interest, however, you can apply to the tax office for binding information on the expected basis of assessment of the tax benefits subject to a fee.

Ministry of Science, Culture, Federal and European Affairs Mecklenburg-Vorpommern

The text was automatically translated based on the German content.

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