Field help:
   		  		    (2022)		  
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  			                In order to claim the tax relief under sect. 10f of the Income Tax Act (EStG), the following requirements must be met:
- The property must be used by the owner or let free of charge.
- The building must be located in a redevelopment or development area or be a historical monument.
- There must be a certificate from the responsible authority that the property is a historical building or is located in a redevelopment area.
- No application for owner-occupied housing allowance (Eigenheimzulage) has been submitted in the past.