German rental tax glossary for non-resident landlords
Plain-English definitions of the German words a foreign landlord meets: Anlage V, AfA, Hausgeld, Steuerbescheid, Einspruch, ESt 1 C, Grundfreibetrag and more.
Each definition links the German form language to the practical input you need for ELSTER: rent received, deductible costs, depreciation basis, and the non-resident rules that change the filing outcome.
The goal is not vocabulary for its own sake. Each term explains what you need to calculate, which document usually proves it, and where the concept appears in the Anlage V workflow.
Non-resident status and treaties
Beschränkte Steuerpflicht
Limited tax liability for non-residents on German-sourced income.
§49 EStGDoppelbesteuerungsabkommen (DBA)
A double-taxation treaty between Germany and another country.
Empfangsbevollmächtigter
A person in Germany named to receive tax mail for an owner living outside the EU/EEA.
§123 AOESt 1 C (Hauptvordruck for non-residents)
The main income-tax form used by people with limited German tax liability.
§1 Abs. 4 EStGFiktive unbeschränkte Steuerpflicht (§1 Abs. 3 EStG)
The option for a non-resident to be taxed like a German resident.
§1 Abs. 3 EStGGrundfreibetrag
The German tax-free allowance — not granted on a standard non-resident return.
§32a EStG, §50 Abs. 1 EStGProgressionsvorbehalt
Exempt income that still raises the tax rate on the rest of your income.
§32b EStG
Filing and the Finanzamt
Abgabefrist
The deadline to submit the German tax return.
§149 AOAnlage V
The annex of the German income-tax return for rental income.
§21 EStGAnlage V-FeWo
The separate annex for holiday flats and short-term rentals.
§21 EStGEinkommensteuererklärung
The German annual income-tax return.
§25 EStGELSTER
Germany's official online tax portal.
Finanzamt
The local German tax office — for non-residents, the one where the property is.
§19 Abs. 2 AOGesonderte und einheitliche Feststellung
A separate filing that splits rental income between co-owners.
§180 AOSteuer-ID (Identifikationsnummer)
The 11-digit personal tax identification number issued by the Federal Central Tax Office.
§139b AOSteuernummer
The file number your Finanzamt assigns to your tax case.
Verspätungszuschlag
The late-filing surcharge on a German tax return.
§152 AO
Rental income
Kaltmiete
The base rent, before operating-cost advances.
§21 EStGKaution
The tenant's security deposit — not income while you only hold it.
§551 BGBLeerstand
Vacancy — costs stay deductible if you keep trying to let the flat.
Mieteinnahmen
Gross rental income received during the tax year.
§21 EStGUmlagen (Nebenkostenvorauszahlungen)
Operating-cost payments from the tenant — taxable income, matched by deductible costs.
Verbilligte Vermietung
Renting below market rent — the 50 % and 66 % thresholds.
§21 Abs. 2 EStGZufluss- und Abflussprinzip
Rental income and costs count in the year the money moves.
§11 EStG
Deductible costs
Disagio (Damnum)
Up-front interest withheld when a loan is paid out.
§11 Abs. 2 EStGErhaltungsaufwand
Repair and maintenance costs — deductible in the year paid.
§82b EStDVErhaltungsrücklage (Instandhaltungsrücklage)
The WEG maintenance reserve — deductible only when spent.
§19 Abs. 2 Nr. 4 WEGFahrtkosten (travel to the property)
Travel costs to inspect, let or repair the rental flat.
§9 EStGGrundsteuer
The annual municipal property tax — deductible, and usually passed to the tenant.
GrStGHausgeld
The monthly payment from a flat owner to the owners' association (WEG).
§28 WEGSchuldzinsen
Mortgage interest — deductible; principal repayment is not.
§9 Abs. 1 Nr. 1 EStGWerbungskosten
Deductible expenses linked to rental income.
§9 EStG
Purchase price and depreciation
AfA (Absetzung für Abnutzung)
Depreciation of the building portion of a rental property.
§7 Abs. 4 EStGAnschaffungskosten
The purchase price plus incidental acquisition costs.
§255 HGB, §7 EStGAnschaffungsnahe Herstellungskosten (15 % rule)
Renovation soon after purchase that is capitalised instead of deducted.
§6 Abs. 1 Nr. 1a EStGBodenrichtwert
The official reference land value per square metre.
§196 BauGBGrund und Boden
The land portion of a property, not depreciable.
§7 Abs. 4 EStGGrunderwerbsteuer
The one-time real-estate transfer tax — part of the depreciable basis.
GrEStGHerstellungskosten
Costs that create, extend or substantially improve the building — depreciated, not deducted.
§255 Abs. 2 HGBKaufpreisaufteilung
Splitting the purchase price between land and building.
§7 Abs. 4 EStGRestnutzungsdauer
A shorter remaining useful life that raises the AfA rate.
§7 Abs. 4 Satz 2 EStGSonder-AfA and degressive AfA
Extra depreciation for new rental housing — §7b and §7 Abs. 5a EStG.
§7b EStG, §7 Abs. 5a EStG
Assessment, payments and corrections
Einspruch
The formal objection against a tax assessment — one month.
§§347, 355 AONachzahlungszinsen
Interest on tax paid late after a long assessment gap.
§233a AOSolidaritätszuschlag
The 5.5 % surcharge on income tax — rarely due on a single rental flat.
§3 SolZGSpekulationsfrist
The 10-year holding period for tax-free sale of a rental property.
§23 EStGSteuerbescheid
The Finanzamt's tax assessment notice.
§155 AOVerlustvortrag
Carrying a rental loss into later years.
§10d EStGVorauszahlungen
Quarterly advance tax payments set after a profitable year.
§37 EStG
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