Field help: Street and house number

In order to claim the tax relief under sect. 10f of the Income Tax Act (EStG), the following requirements must be met:

• The property must be used by the owner or let free of charge.
• The building must be located in a redevelopment or development area or be a historical monument.
• There must be a certificate from the responsible authority that the property is a historical building or is located in a redevelopment area.
• No application for owner-occupied housing allowance (Eigenheimzulage) has been submitted in the past.