Werbungskosten
Deductible expenses linked to rental income.
Werbungskosten are expenses you incur to earn, secure, or maintain rental income. In Anlage V, they reduce taxable rental profit after gross rent and reimbursed operating costs have been reported. Common rental Werbungskosten include Grundsteuer, building insurance, repairs, property-management fees, account fees, advisory costs, travel to the property, mortgage interest, and AfA. The distinction matters because not every cash outflow is deductible: principal loan repayments are not Werbungskosten, WEG reserve contributions are generally not deducted before the reserve is actually spent, and improvement works shortly after purchase may fall under the 15 % test instead of immediate deduction. A useful check is to ask whether the cost belongs to the rented property and to the tax year being filed. Bank statements, WEG Hausgeldabrechnungen, invoices, loan schedules, and insurance notices should reconcile to the amount entered in each ELSTER line. Anlage V Easy classifies these items conservatively, separates interest from principal, keeps reimbursed costs visible, and flags situations where a Steuerberater should review the treatment before filing.
Last reviewed: by Yann Lephay.