Deduct refurbishment costs from tax
Are refurbishment costs tax-deductible?
In designated redevelopment areas, redevelopment costs can be deducted from tax by the relevant tax office (in accordance with Sections 7h, 10f and 11a of the Income Tax Act [EStG]).
Details
Tax deduction for refurbishment
In order to deduct a refurbishment from tax, a certificate from the city is required confirming the scope and costs of the construction measures carried out for the building in question.
Only measures that correspond to the objectives and purposes of the respective refurbishment measures are eligible for certification. In addition, the property owner must have made a separate written commitment to the city to carry out the measures before they begin.
If you have any questions regarding the modernization/repair agreement or the conclusion of such an agreement, please contact the responsible members of the urban redevelopment team (see contact persons).
Documents
Deducting home renovations from taxes - What documents are required?
The following documents must be submitted for settlement or for the issue of the certificate:
- Application form for a certificate in accordance with Sections 7h, 10f, 11a of the Income Tax Act (EStG) -> see right-hand side under Forms
- Invoices, sorted by trade (originals)
- Payment receipts (originals)
Opening hours
| Tag | Zeiten |
|---|---|
| Montag | 08:00 – 12:00 und 13:00 – 16:00 Uhr |
| Dienstag | 08:00 – 12:00 und 13:00 – 16:00 Uhr |
| Mittwoch | keine Sprechzeiten |
| Donnerstag | 08:00 – 12:00 und 13:00 – 18:00 Uhr |
| Freitag | 08:00 – 12:00 Uhr |
Fees
Issuing the tax certificate in accordance with redevelopment law is subject to a fee. The amount of the costs depends on the actual time required, e.g. for site inspections, drawing up the agreement, checking the documents submitted, drawing up the tax certificate and cost assessment notice.
Legal basis
- §§ Sections 7h (2), 10f (1) sentence 1, 11a (4) EStG
- § Section 82g of the Income Tax Implementation Ordinance (EStDV)
- Guidelines for certification by the municipality dated 07.11.2017 (Thuringian State Gazette No. 49/2017, p. 1849 ff.)
- Thuringian Municipal Tax Act (ThürKAG) in conjunction with Administrative cost statutes of the City of Jena in the respective current version