Take Advantage of Tax Benefits:
The Historic Preservation Depreciation for Property Owners

As the owner of a historic building or a structure located within a historic preservation district, you are helping to preserve Aachen’s cityscape. The legislature supports this commitment through targeted tax incentives: Through the depreciation allowance (AfA) under the Income Tax Act (Sections 7i, 10f, and 11b EStG), you can claim tax deductions for modernization measures and preservation expenses.

• For owner-occupiers (Section 10f of the Income Tax Act): If you live in the historic building yourself, you can spread 90% of the costs over 10 years (9% per year for 10 years).
• For landlords (Section 7i of the Income Tax Act (EstG) — Production Costs): You may depreciate 100% of the eligible renovation costs over 12 years (9% per year for 8 years, 7% per year for 4 years).
• For landlords (Section 11b of the Income Tax Act (EstG) — Maintenance Expenses): You may depreciate 100% of the eligible renovation costs over a period of 2 to 5 years.
  

To claim these expenses for tax purposes, you need a certificate from the local historic preservation authority. The following requirements must be met:

• The measures were coordinated with the historic preservation authorities before work began. Measures that were approved retroactively, have already been carried out, or were implemented differently are not eligible for tax incentives.
• The measures must have been necessary for the preservation and appropriate use of the historic monument and must have been carried out in a manner compatible with the monument.

The notice, issued in accordance with Sections 7i, 10f, and 11b of the Income Tax Act (EStG), confirms that the certified measures were coordinated with the Local Historic Preservation Authority (UDB) and were necessary for preservation and appropriate use within the meaning of the North Rhine-Westphalia Historic Preservation Act (DSchG NRW).
The tax classification of invoices as acquisition, production, or maintenance expenses is the sole responsibility of the competent tax office.

What documents must be submitted?
Provided that the requirements are met, submit the following documents to the local historic preservation authority once all measures have been completed:

1. Application Form
2. Appendix 5 – Table in which all invoices are listed, sorted by trade and numbered.
3. Original invoices—numbered and in the same order as in Appendix 5

Notes on Appendices 6 and 9:

• If the renovation involves a property owned by a developer or investor, Appendix 6 must also be completed. Since marketing costs, sales commissions, developer profits, and real estate transfer tax are included in the construction costs in real estate development contracts, it is mandatory to use Schedule 6 here to exclude these additional charges.
• If the renovation involves condominium ownership, Appendix 9 must be completed to determine the ownership shares.

FB 61-200 / Historic Preservation and Urban Archaeology

Attn: Frank Heyer
Lagerhausstr. 20
D-52064 Aachen

For smaller projects involving up to 5 invoices, the application can be submitted digitally.

The original invoices will be returned to the owner after processing. The list of invoices (Attachment 5) becomes part of the certificate.

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