Eigenheim: Baumaßnahmen an denkmalgeschützten Gebäuden

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1. Steuervergünstigung für Baudenkmale

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Bedingung: Das Gebäude muss selbst genutzt werden

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Abzugsbeträge auch für einen Neubau oder ein bautechnisch neues Gebäude?

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Keine Folgeobjekt-Regelung

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2. Sonderausgabenabzug nach § 10f EStG oder / und Eigenheimzulage?

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3. Bescheinigungsrichtlinien - Denkmalschutz

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1. Voraussetzungen einer Bescheinigung nach §§ 7i, 10f und 11b EStG

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2. Bescheinigungsfähigkeit einzelner Aufwendungen

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3. Gebäude, die selbst keine Denkmaleigenschaft aufweisen, aber Teil einer geschützten Gesamtanlage sind (§ 7i Abs. 1 Satz 4, § 11b Satz 2 EStG)

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4. Erstellung der Bescheinigung

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5. Bindungswirkung der Bescheinigung

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6. Nachweis der entstandenen Aufwendungen

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4. Zuständige Bescheinigungsbehörden

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