Einkommensteuererklärung
The German annual income-tax return.
The Einkommensteuererklärung is the annual income-tax return filed in Germany. It combines income sources such as employment, self-employment, rental income, and capital gains, then computes the final income-tax liability for the year. For landlords, Anlage V is attached to this return to report rental income, Werbungskosten, mortgage interest, and AfA. Non-resident landlords usually file a limited German return for German-source income rather than a full resident return. In practice, the return is submitted through ELSTER or through a tax advisor. Anlage V Easy focuses only on the rental-property part: it prepares the Anlage V figures and explanatory report, but it does not replace the whole Einkommensteuererklärung, does not submit to ELSTER, and does not give personal tax advice on unrelated income. This boundary is important for foreign owners who only need to report a German rental property.
Last reviewed: by Yann Lephay.