Investing in cultural heritage can be interesting because of, among other things, low-interest loans, tax schemes and a stable value development. In addition to financial and fiscal returns, investing in monuments also yields social returns; it contributes to the preservation of heritage and it has a positive effect on the environment.

As a private individual you can participate in the re-use of a national monument via a limited partnership and subsequently, in proportion to your participation, add the restoration and maintenance costs to your tax return. Your investment is therefore rewarded with an attractive tax deduction.

To prevent you, as an investor, from being classified as an entrepreneur by the tax authorities – in which case the maintenance costs automatically fall in box 1 – a tax ruling can be obtained. Please note, however, that the deduction is limited to 80% of the maintenance costs that are borne by the investor.

Do you wish to participate in a project or do you want to create your own investment portfolio? We would be happy to explain your options in a personal conversation.

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