Tax certificate according to reorganization law

The assertion of the tax benefits requires a certificate from the city confirming the scope and costs of the construction measures carried out for the building concerned.

Only measures that correspond to the objectives and purposes of the respective redevelopment measure and which the property owner has undertaken to carry out prior to their commencement vis-à-vis the city by means of a separate written agreement are eligible for certification.

For questions regarding the modernisation/repair agreement or for the conclusion of such an agreement, please contact the responsible staff of the urban redevelopment team (see contact persons).

The following documents must be submitted for the settlement or for the issuance of the certificate:

• Form Application for issuance of a certificate according to §§ 7h, 10f, 11a Income Tax Act (EStG) -> see right side under forms.
• Invoices, sorted by trade (originals)
• Payment receipts (original)

The issuance of the tax certificate according to 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 submitted documents, drawing up the tax certificate and the notice of costs.

• Sections 7h (2), 10f (1) sentence 1, 11a (4) EStG
• Section 82g Income Tax Implementing Regulation (EStDV).
• Guidelines for certification by the municipality of 07.11.2017 (Thuringian State Gazette. No. 49/2017, p. 1849 et seq.)
• Thuringian Municipal Charges Act (ThürKAG) in conjunction with. Administrative cost statutes of the city of Jena in the respective current version.