Authority for Culture and Media
Tax certificate for monument preservation (monument depreciation)You can claim expenses related to the preservation of a monument in your income tax return, provided that these measures were agreed with the monument protection office before implementation and you are the owner.
You own a monument and have taken measures to preserve the monument. If these measures have been coordinated with the monument protection office before implementation, you can claim the associated expenses in accordance with Sections 7i, 10f, 11b and 10g EStG in your income tax return.
The applicant receives a certificate to present to the tax office.
The monument must be entered in the Free and Hanseatic City's list of monuments.
The measures serve the preservation or sensible use of the monument.
The measures applied for at the monument for certification must have been approved under monument law and expressly coordinated with the Hamburg Monument Protection Office for tax purposes before being carried out.
- Completed and signed application form
- Documentation of previous tax reconciliation.
- Tabular invoice statement (see template).
- Original invoices with a detailed list of services in the order in which the invoice was drawn up.
- Documentation (proof of the measures carried out including photos).
- Power of attorney in the event of representation.
For details see “Information on tax benefits”.
Changes to monuments may only be made with prior approval.
Before carrying out the measures on the monument:
1. Approval under monument law
2. Tax reconciliation
After the measures have been carried out and the final invoices are available:
3. Application for a tax certificate with the necessary documents (see below).
4. Processing by the monument protection office, with questions if necessary
5. Issuing a tax certificate
6. You will then receive a fee notice for the information by post.
The processing time is eight to twelve weeks after receipt of the complete documents.
variable
The tax certificate is subject to a fee in accordance with Section 2 of the appendix to the fee schedule (see below) of the Monument Protection Office. The amount of the fee depends on the time required for processing and experience shows that it is between 50 and 1,500 euros.
A separate fee notice will be issued.
contradiction
Monument Protection Act
https://www.hamburg.de/contentblob/3876724/b8646e5134f923978f7ca0b6899cac2f/data/hamburgisches-denkmalschutzgesetz.pdf
List of monuments in Hamburg
List of listed objects in Hamburg - hamburg.de
Administrative instructions (see below) for issuing certificates in accordance with Sections 7 i, 10 f, 10 g, 11 b
https://www.hamburg.de/contentblob/9878240/3b9ec69f9550a73635167447321e69ec/data/verwaltungsanweisung-erteil-bescheinigungen.pdf
Excerpt from the Income Tax Act (EStG)
https://www.hamburg.de/contentblob/649288/977089a51028a42fd14d05a686f255ed/data/kommenssteuergesetz.pdf
Last updated: 16.02.2026