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Under certain conditions, cultural property can be entered in a "register of nationally valuable cultural property".
Registration takes place at the request of the owner of the cultural property or ex officio. The competent authority is the Bavarian State Ministry of Science and the Arts. A five-member committee of experts is consulted before a decision on registration is made. Cultural property owned by the church can only be registered on application. The complete list of all cultural assets registered in the federal states is published on an internet portal.
Registration is associated with tax advantages for the owner. In addition, in cases of unauthorized removal to a Member State of the European Communities (e.g. theft), the Member State from whose territory the cultural object was unlawfully removed has a direct right of restitution against the owner in addition to the respective claims for return under civil law on the basis of the national provisions of the Member States adopted in accordance with Directive 2014/60/EU.
If you wish to export cultural property from Germany, you need an export license under certain conditions.
If foreign cultural property is to be temporarily loaned for an exhibition in Germany, the lender may be given a legally binding undertaking that it will be returned at the specified time.