Mieteinnahmen
Gross rental income received during the tax year.
Mieteinnahmen are the gross rental payments received during the German tax year on a cash basis (Zuflussprinzip). They include Kaltmiete and tenant-paid Nebenkosten that flow through your account, but they exclude deposits (Kaution) that you merely hold for the tenant. Vacancy periods reduce declared income because you report what was actually received, not a theoretical annual rent. In Anlage V, Mieteinnahmen are the starting point before deducting Werbungskosten, mortgage interest, Hausgeld items, and AfA. A clean workflow is to reconcile bank receipts to the lease, separate cold rent from operating-cost advances, check year-end settlement payments, and keep tenant reimbursements visible. Example: if a tenant paid 12 000 € cold rent and 2 400 € Nebenkosten advances, both may appear in the rental income section, while deductible property costs are reported separately so the net result remains auditable.
Last reviewed: by Yann Lephay.