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The tax allowance according to § 10f EStG can be claimed for properties that are considered monuments or are located in rehabilitation areas and urban development areas.

You can benefit from the tax allowance according to § 10f EStG if the property is owner-occupied for your own residential purposes or is transferred to other persons free of charge.

If you are claiming acquisition or production costs for the first time, please submit an itemized statement indicating not only the invoice amount paid but also the invoice date, the subject of the service and the company performing the service.