Conversion, change of use and heritage buildings

Villa Grüter: a listed building becomes a home again

Villa Grüter on Heidener Straße is a listed building on the heritage list of the town of Borken. It was built towards the end of the 19th century (probably around 1880) for an entrepreneur who set up a textile factory in Borken. The building is protected as a whole: the late neoclassical façade of yellowish-brown facing brick with rendered detailing, the entrance platform added in 1925, decorative tiles and floor mosaic, stucco ceiling roses and the original timber staircase. The villa was completely renovated over two and a half years, in consultation with the local heritage authority and the LWL, the regional heritage body for Westphalia.

Church in Duisburg-Laar: tradition outside, new spaces inside

For more than 110 years, the Protestant church has shaped the Duisburg district of Laar. After severe damage in the Second World War, it was rebuilt in its original form in 1954. In 2014, the church was largely taken out of use. Shipowner Thomas Ophardt has bought the church and plans to convert it into a Christian community centre for around €2 million, with an event space, a bar, a restaurant and guest apartments. Its outward appearance will be preserved. View the project

What applies to listed buildings

In North Rhine-Westphalia, if you want to alter, convert or change the use of a listed building, you need permission from the local heritage authority, which is usually the town or municipality (§ 9 of the NRW Heritage Protection Act, Denkmalschutzgesetz NRW). Projects in the immediate surroundings of a listed building also require permission if they could affect its fabric or appearance. Permission must be granted if there are no heritage objections or if an overriding public interest requires the project. Housing, climate protection, renewable energy and accessibility must be given appropriate weight in this decision.

When renovating, it pays to look at tax law. For listed buildings that are let or used for business purposes, the costs of work needed to preserve the building and put it to sensible use can be written off at an increased rate over twelve years: up to 9% a year for eight years and up to 7% a year for four years (§ 7i of the German Income Tax Act, EStG). If you live in the listed building yourself, you can deduct up to 9% a year for ten years in the same way as special expenses (§ 10f EStG). This requires a certificate from the heritage authority, and the work must be agreed with the authority in advance. We prepare the consultation with the authority; please discuss the tax questions with your tax adviser.

More scope for conversions since September 2026

The amendment to the North Rhine-Westphalia building code (BauO NRW), which came into force on 1 September 2026, makes it easier to work with existing buildings in the state:

• If you add storeys to a vacant building or give it a new use, you no longer always have to bring existing building elements up to the requirements for new buildings. This makes it easier, for example, to convert offices or shops into homes.
• Loft conversions that create living space fall under the permit exemption procedure (Genehmigungsfreistellung), for the first time also with dormers and in areas without a development plan.
• In the simplified permit procedure, a building permit application is deemed approved if the building authority has not reached a final decision on it within three months. The period starts as soon as the documents are complete and all required statements have been received.

Planning law and local building regulations still apply. We check what the new rules mean for your building on a case-by-case basis. There is more in our article on the new North Rhine-Westphalia building code.