An architect commissioned to carry out basic research and design planning is not obliged to protect his clients from possible tax damage. This was recently decided by the Higher Regional Court of Frankfurt am Main (OLG, Ref. 29 U 185/20). In the case in question, clients wanted to renovate their attic apartment and commissioned an architect to provide services. However, they did not pay him afterwards.
The reason for this was that they had been wrongly told that they did not have to take anything into account with regard to the protection of historical monuments. If they had been informed correctly, they could have had the entire building project subsidized by a special depreciation allowance. As it was, however, they had incurred a tax loss of 5,000 euros, which they kept as a kind of compensation.
However, the Regional Court of Frankfurt am Main had already awarded the architect the outstanding fee (judgment of 24.08.2020, Ref. 2-26 O 117/18). The OLG also ruled in the interest of the architect. Although he had "failed to provide information about the need for approval under monument protection law in breach of his duty", the OLG stated that "there is [...] [no] causal connection between this breach of duty and the alleged tax damage".
Source: OLG Frankfurt am Main, Az. 29 U 185/20/ordentliche-gerichtsbarkeit.hessen.de
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