Untill 2018, monument owners could deduct 80% of the maintenance work costs on listed National monuments from their income tax as a personal deduction. As a result of the Tax Plan 2019, the National monument deduction has been replaced by a subsidy scheme as of January 1, 2019.
Just as under the old scheme, only costs for the preservation of the listed buildings are eligible for the subsidy scheme. The subsidy amounts to 38% of the conservation costs incurred.
The private owners of listed buildings or the Association of Owners (VvE) can digitally submit an application to the Cultural Heritage Agency once a year (https://www.cultureelerfgoed.nl/onderwerpen/subsidie-woonhuismonumenten/woonhuissubsidie-aanvragen). If the listed building is rented out with a residential function, the application can be made by the owner of the listed building. In cases where the VvE takes care of the application, it is important that the VvE legally represents the owner-occupants.
The application period runs until 30 April following the calendar year in which the maintenance was carried out: therefore if you have incurred costs for the maintenance of your listed building with a residential function in 2019, you have until 30 April next to apply for the subsidy.
