German rental tax glossary for non-resident landlords
Plain-English definitions of German rental-tax terms used on Anlage V: AfA, Werbungskosten, ELSTER, limited tax liability, and rent income.
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.
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.
§7 Abs. 4 EStGMieteinnahmen
Gross rental income received during the tax year.
§21 EStGWerbungskosten
Deductible expenses linked to rental income.
§9 EStG
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