– Costs incurred in the course of investing in a listed property.
– Costs for monument preservation measures that were approved by the monument preservation authority before the start of construction makler historische immobilien.
– Justified investments that are necessary for the preservation of the property and through which the historical substance of the monument is preserved.
Before commissioning a construction company to carry out the renovation, it is necessary to determine what structural measures are required to return the building to its original condition. This primarily involves preserving the fabric of the building. The monument protection authority must approve the measures and must also be informed about structural changes involving energy renovation and general modernization of the interior of the building.
Only if the approval has been obtained, you as the owner are entitled to claim the Monument Protection AfA.
The tax office requires the submission of a certificate proving the restoration costs to the monument protection authority. In addition to the monument protection depreciation, there is also the possibility of benefiting from the monument protection subsidy.