A certificate in accordance with Section 36 of the Monument Protection Act (formerly Section 40 of the Monument Protection Act) can be issued if

• it is a registered or provisionally registered monument or
• the building is located in a listed area and
• permission under monument law was granted before the start of the measures,
• any conditions from the listed building permit have been complied with and
• the type and scope of the measure was necessary for the preservation and appropriate use of the building as a listed building.

Accordingly, not all work on a listed building is eligible for tax recognition. Strict standards are applied to the criteria specified by the state ministry during the assessment. The decision on this is made by the Lower Monument Authority.

Measures to preserve the building

A measure to preserve the building as a listed building can be certified if it preserves the individual characteristics that make the building a listed building. It is not sufficient if the measures are appropriate or justifiable from a heritage conservation point of view, but not absolutely necessary.

Measures for appropriate use

Measures for appropriate use are measures that are necessary to adapt a listed building to contemporary living conditions, such as new heating or sanitary installations.

A strict standard is also applied here: For example, costs that serve to economically optimize the listed building (such as the first-time conversion of the attic or basement floor) are not eligible for recognition.

The following are generally not eligible

• new parts of the building or extensions to the usable area, such as extensions, balconies or the expansion of attic or basement rooms,
• solar installations,
• cosmetic repairs,
• recurring fees, for example for the chimney sweep,
• Costs for so-called luxury expenses,
  fixtures and fittings such as mirrors or lights,
• as a rule, costs for underground garages, garages, parking spaces or outdoor facilities, unless these are explicitly included in the listed components.