Collections in Germany
The export provisions within the legislation on the protection of cultural property are of particular relevance to collectors with domestic collections. In this context, a distinction must be drawn between the sale and the loan of such objects to interested parties overseas. Special tax rules may also come into play for collectors.
Export rules
As early as 1993, EU law was prescribing that specific cultural objects were to leave the EU internal market only upon presentation of an export licence issued by the Member State concerned (initially under Regulation (EEC) No 3911/92, now Regulation (EC) No 116/2009). Almost all EU Member States, including Germany, have also imposed an additional licence requirement in relation to exports of cultural property to other EU Member States. Furthermore, special rules apply in respect of cultural property which is to be categorized under Section 6 of the German Act on the Protection of Cultural Property (Kulturgutschutzgesetz, KGSG) as national cultural property. However, such rules become relevant for private collectors in Germany only in the exceptional event that they own the cultural property which has been entered in any such federal state register as cultural property of national significance. Further information can be obtained via the navigation menu on the right.