Field help:
(2023)
Do you want to claim a deduction for cultural property worthy of protection in accordance with sect. 10 g of the Income Tax Act (EStG)?
If you want to claim a deduction amount according to sect. 10 g of the Income Tax Act (EStG) for cultural assets worthy of protection, which are neither used for income generation nor for your own residential purposes, select Yes here.
Cultural assets within this meaning are
- Buildings or parts of buildings that are listed as architectural monuments in accordance with the relevant state regulations.
- Buildings or parts of buildings that do not meet the requirements for a listed architectural monument on their own, but are part of a group of buildings or entire complex protected as a unit according to the relevant state regulations.
- Horticultural, constructional and other facilities which are not protected by any buildings or parts of buildings and which are not protected under the relevant state regulations.
- Furniture, objects of art, art collections, scientific collections, libraries or archives which have been owned by the taxpayer's family for at least 20 years or which are entered in the register of national treasures or the list of archives of national value and whose preservation is in the public interest because of their importance for art, history or science.
In all cases, it is a prerequisite that the cultural assets are made accessible to scientific research or the public to an extent corresponding to the circumstances unless there are compelling reasons not to do so for the protection of historical monuments or archives.
If necessary, please contact a tax advisor or a lawyer specialising in tax matters located in your area to obtain advice.
