In preparation

Anlage V: German rental income for owners who live abroad

If you rent out property in Germany without living there, the rent is still taxed in Germany. You declare it once a year on Anlage V.

The essentials

Who files
Anyone who rents out property in Germany without a home there. Germany calls this limited tax liability.
Forms
The main form ESt 1 C plus one Anlage V for each property, filed online through ELSTER.
What is taxed
Rent received minus deductible costs, such as depreciation of the building, loan interest, management and repairs.
Deadline
31 July of the following year if you file yourself.