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 filed per property. It captures gross rent, Nebenkosten, Werbungskosten (deductible expenses), and AfA (depreciation). The net result is summed into your main return and taxed at your personal rate.