Listed monument (Denkmal) - Apply for a certificate for monument preservation under the Einkommensteuergesetz (Income Tax Act)

• The Denkmal (protected monument) must be entered in the Denkmalliste (list of protected monuments) of the State of Berlin www.berlin.de/landesdenkmalamt/denkmale/liste-karte-datenban • Measures serve the preservation of the monument The planned construction measures must be strictly necessary for preserving the monument's historic fabric and/or for a sensible use. • Coordination of the construction measures in advance The planned measures must be coordinated with the Landesdenkmalamt Berlin (Berlin State Monument Authority) before the measures begin, with regard to their tax recognition. • For final certificates: application for a monument protection permit (denkmalrechtliche Genehmigung) service.berlin.de/dienstleistung/329247/ Before construction work on the protected monument begins, a monument protection permit must have been issued by the Untere Denkmalschutzbehörde (Lower Monument Protection Authority) of the respective Berlin district. • For preliminary certificates: precise details of the planned measures The Bauherr/Bauherrin (building owner) must specify precisely the measures for which they are seeking the certificate, for example by trade or by building component. • If represented: power of attorney If you appoint someone to obtain this service on your behalf, please give them a written power-of-attorney declaration. • If you want to submit additional documents: Nachforderungsschreiben (request-for-further-documents letter) If you have already submitted an application and are asked to submit additional documents, upload the documents named in the Nachforderungsschreiben via the online application.

• Application for issuance of a final or provisional tax certificate for monument preservation (Denkmalerhalt) available exclusively online • Please have all required documents and evidence ready for upload in PDF, JPG, or PNG format. • Monument preservation permit (Denkmalrechtliche Genehmigung) (copy) (only for final certificates) • Acceptance confirmation (Abnahmebestätigung) (copy) (only for final certificates) • Invoices (copy) (only for final certificates) • Photo documentation (depending on the scope of construction work on the property) • Power of attorney (Vollmacht) in case of representation • if applicable, submission of additional documents: reference number (Aktenzeichen) available exclusively online • Enter the reference number as stated on the request for additional documents letter. • Please have all required documents and evidence ready for upload in PDF, JPG, or PNG format. The total size of your files must not exceed 85 MB. A single file may be no larger than 50 MB.

• 10,23 euros: for recognized expenses up to 5.000,00 euros • 2 per mille of the certified amount: for recognized expenses over 5.000,00 euros

• Einkommensteuergesetz (Income Tax Act, EStG) §7i, §10f, §11b www.gesetze-im-internet.de/estg/ • Bescheinigungsrichtlinie (certification guideline) under §7i, §10f, §11b EStG www.berlin.de/landesdenkmalamt/_assets/pdf-und-zip/service/b • Einkommensteuergesetz (Income Tax Act, EStG) §10g www.gesetze-im-internet.de/estg/__10g.html • Bescheinigungsrichtlinie (certification guideline) under §10g EStG www.berlin.de/landesdenkmalamt/_assets/pdf-und-zip/service/b • Verwaltungsgebührenordnung (Administrative Fees Ordinance, VGebO), Annex - Tariff item 6012 gesetze.berlin.de/perma?d=jlr-VwGebOBE2009V13Anlage

6-8 weeks (depending on the scope of the documents)

• Landesdenkmalamt Berlin (State Monument Authority Berlin): Information for monument owners - tax benefits www.berlin.de/landesdenkmalamt/service/finanzielle-aspekte/ • Landesdenkmalamt Berlin (State Monument Authority Berlin): Information sheet on tax relief www.berlin.de/landesdenkmalamt/_assets/pdf-und-zip/service/m • Brochure "Denkmalschutz in Berlin" (Monument Protection in Berlin) - Tax relief for monument owners - Procedure and information www.berlin.de/sen/stadtentwicklung/denkmal/2021_denkmalschut • Deutsches Nationalkomitee für Denkmalschutz (DNK) (German National Committee for Monument Protection): Publication series - Volume 59 "Denkmäler im Privateigentum - Hilfe durch Steuererleichterungen" (Monuments in private ownership - help through tax relief) www.dnk.de/mediathek?wpdmdl=883

The Landesdenkmalamt Berlin (Berlin State Office for the Preservation of Historical Monuments) is responsible for issuing the tax certificate.