Historic Preservation (Denkmalschutz)
Historic preservation for real estate in Bavaria: Obligations, tax benefits, and what property owners need to know about listed buildings.
Financial
Denkmalschutzgesetz der jeweiligen Bundesländer
Also known as: monument protection, heritage protection, listed building protection
Historic preservation (Denkmalschutz) is governed by the monument protection law of the respective federal state (Denkmalschutzgesetz). Owners of listed buildings are subject to special preservation obligations and must obtain approval for structural alterations. In return, historic preservation offers tax advantages: landlords can claim accelerated depreciation for renovation costs under § 7i EStG, and owner-occupiers under § 10f EStG.