Ein eher seltener Fall: Sollten Sie im Besitz von schutzwürdigen Kulturgütern sein, sind Aufwendungen für Erhaltungsmaßnahmen besonders steuerbegünstigt. Dies betrifft Gegenstände, die weder zur Einkunftserzielung noch zu eigenen Wohnzwecken genutzt werden, z. B. Mobiliar, Kunstgegenstände, Kunstsammlungen, wissenschaftliche Sammlungen, Bibliotheken oder Archive.

1. Welche Kulturgüter sind begünstigt?

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2. Wie hoch ist die Steuervergünstigung?

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3. Steuervergünstigung für kulturhistorische Grabstätten

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4. Gesetzliche Grundlage

§ 10g EStG - Steuerbegünstigung für schutzwürdige Kulturgüter, die weder zur Einkunftserzielung noch zu eigenen Wohnzwecken genutzt werden

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5. Bescheinigungsrichtlinien zu § 10g EStG

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6. Zuständige Bescheinigungsbehörden

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