ESt 1 C (Hauptvordruck for non-residents)
The main income-tax form used by people with limited German tax liability.
ESt 1 C is the main return (Hauptvordruck) for individuals who live outside Germany and only owe German tax on German-source income. A non-resident landlord files ESt 1 C with one Anlage V per property; in ELSTER it is the form "Einkommensteuererklärung für beschränkt Steuerpflichtige". The resident form ESt 1 A is only used when you are fully taxable in Germany or opt for that treatment under §1 Abs. 3 EStG. Choosing the right main form matters because it decides whether the Grundfreibetrag applies and whether foreign income is asked for. ESt 1 C carries your identity, foreign address, bank details for refunds and the declaration that you are not resident; Anlage V carries the rental figures. Anlage V Easy prepares the Anlage V values and tells you which ESt 1 C items to complete.
Last reviewed: by Yann Lephay.