German rental tax glossary for non-resident landlords
Plain-English definitions of the German rental-tax terms you meet on Anlage V — AfA, Werbungskosten, ELSTER, beschränkte Steuerpflicht, Mieteinnahmen, and more.
AfA (Absetzung für Abnutzung)
Depreciation of the building portion of a rental property.
§7 Abs. 4 EStGAnlage V
The annex of the German income-tax return for rental income.
§21 EStGBeschränkte Steuerpflicht
Limited tax liability for non-residents on German-sourced income.
§49 EStGEinkommensteuererklärung
The German annual income-tax return.
§25 EStGELSTER
Germany's official online tax portal.
Grund und Boden
The land portion of a property, not depreciable.
Mieteinnahmen
Gross rental income received during the tax year.
§21 EStGWerbungskosten
Deductible expenses linked to rental income.
§9 EStG
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