You can claim tax concessions for production and maintenance measures on cultural assets worthy of protection that are neither used to generate income nor for your own residential purposes, particularly in connection with your income tax return. Among other things, you will need a special certificate for this, which you can apply for as the owner or as the authorized representative/agent of the owner from the relevant certifying authority. You can present the certificate as proof when applying for tax relief at the relevant tax office.

In order to give you clarity about the content of the expected certificate at an early stage, the certifying authority can already provide you with a written assurance about the expected certificate. However, the assurance does not replace the final certificate. It is therefore not suitable as proof when applying to the tax office for tax benefits. However, if you have a legitimate interest, you can use the assurance to apply to the tax office for binding information on the expected assessment basis for the tax benefits.