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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a certificate for the tax office to apply for tax advantages for measures for the preservation or meaningful use of monuments

Description

For the preservation of architectural monuments and buildings within monument areas or protected overall facilities, you can claim tax benefits in connection with the income tax return, in particular.

For this you need, among other things, a special certificate, which you as the owner or as an authorized representative/representative of the owner can apply to the competent certifying 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 so that you can receive the tax benefits.

You can apply for the certificate as the owner of a building or as an 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 one of the authorities responsible for monument protection or monument preservation 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.

Since the certificate is issued object-related, you must always apply for an individual certificate for parts of the building that are independent immovable assets (for example, underground car park), as well as for condominiums and partially owned rooms.

In the case of property developer or purchaser models and residential and partial ownership communities, you can instead apply for an overall certificate including the division into the individual parts of the building. To do this, you need the effective powers of attorney of the purchasers.

Responsible monument protection authority

You will only receive the certificate for necessary measures on a monument or building within a monument area or protected entire complex.
Measures may be necessary, for example, to:

  • to preserve the monument (in particular the substance),
  • ensure sensible use (e.g. through heating systems or toilets),
  • to enable special care and entertainment related to monuments (e.g. restoration maintenance) or
  • to preserve the external appearance of the monument area/complex in which the building is located.

Only those measures that the owner has agreed in writing with the certifying authority before the start of the measure are eligible for certification. The coordination or approval by the certifying authority can be documented within the framework of a monument permit, a building permit or as a special vote.

  • In the case of representation: power of attorney,
  • Planning documents inventory,
  • Planning documents with registration of the measures,
  • Justification of the obligation or tax coordination before the start of the measure with the responsible monument protection authority (for example documented in the course of a building permit procedure, a monument permit or as a special vote)
  • 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 again to the owners of the buildings after examination and, where appropriate, correction.

The use of this administrative service is subject to a fee. The fees incurred are not eligible expenses. If the building is used to generate income, the fees incurred can be deducted as advertising costs or operating expenses.

§§ 7i, 10f and 11b Income Tax Act (EStG),

Certification guidelines for the application of §§ 7i, 10f and 11b of the Income Tax Act (EStG)

You can lodge an objection against the decision.

Submission of final invoices not possible?

If you are unable to submit the final invoices due to the insolvency of the developer, you must submit the

  • prove the insolvency of the developer and
  • prove the beneficiary expenses/costs individually by trade by means of an expert opinion of a building expert to be submitted by the purchaser.

The purchase price paid to the developer constitutes the upper limit of the expenses eligible for certification. Flat-rate invoices from craftsmen can only be taken into account if the original offer on which the flat-rate contract is based is attached. If it is necessary for the examination of the individual services, the competent certifying authority may require the submission of the original calculation. Permit and inspection fees are among the costs of the approved or audited construction project.

The text was automatically translated based on the German content.

Ministry of Science, Culture, Federal and European Affairs Mecklenburg-Western Pomerania

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