Anlage V
The annex of the German income-tax return for rental income.
Anlage V is the annex of the German Einkommensteuererklärung where you declare income and expenses from renting out real estate (Vermietung und Verpachtung). One Anlage V is usually prepared per property. It captures gross rent, tenant-paid Nebenkosten, deductible expenses, mortgage interest, building depreciation (AfA), and the final rental profit or loss. The result is then carried into the main income-tax return and taxed with the rest of your taxable income. For a non-resident landlord, Anlage V is the practical bridge between the German rental property and ELSTER: it turns bank statements, Hausgeld statements, loan interest, invoices, and purchase-price data into the figures the Finanzamt expects. Anlage V Easy does not file the official form for you; it prepares a line-by-line ELSTER report so you can copy the numbers into the official portal and keep the calculation trail.
Last reviewed: by Yann Lephay.