Kaltmiete
The base rent, before operating-cost advances.
Kaltmiete is the rent for the use of the flat itself, without the advance payments for operating costs (Nebenkostenvorauszahlungen). The lease usually states both amounts; together they form the Warmmiete the tenant transfers each month. On Anlage V the cold rent and the operating-cost advances are entered on separate lines, and both count as rental income in the year they are received. Keeping them apart matters for two reasons: the Finanzamt compares the cold rent with local market rent when the tenant is a relative, and the operating-cost lines must reconcile with the yearly Nebenkostenabrechnung you send the tenant. Use bank receipts, not the lease amount × 12: missed months, rent increases and back payments change the figure.
Last reviewed: by Yann Lephay.