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What are the legal bases for tax relief for architectural and cultural monuments?

The Income Tax Act (EStG) in particular:

  • § 7h Income Tax Act (EStG) (buildings in redevelopment areas and urban development areas)
  • § 7i Income Tax Act (EStG) (increased deductions for listed buildings)
  • § 10f Income Tax Act (EStG) (owner-occupied listed buildings and buildings in redevelopment areas and urban development areas)
  • § 11b Income Tax Act (EStG) (equal distribution of maintenance expenses over time)
  • § Section 10g of the German Income Tax Act (EStG) (cultural assets not belonging to any type of income and not owner-occupied)
 

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