Gesonderte und einheitliche Feststellung
A separate filing that splits rental income between co-owners.
When a rental property belongs to several people, German law usually wants the rental result determined once for all owners and then divided between them: the gesonderte und einheitliche Feststellung under §180 AO, filed on form ESt 1 B with Anlage FE and an Anlage V for the property. Each owner then reports only their share on their own income-tax return. §180 Abs. 3 AO waives the procedure when only one co-owner is taxable in Germany, or in cases of minor importance where the amount and split are clear, which the Finanzamt decides. Co-ownership between non-resident spouses is the classic case to check, because joint assessment is generally not open to non-residents. Anlage V Easy is built for sole owners and routes co-owned properties out of the standard path.
Last reviewed: by Yann Lephay.