Anlage V line by line — what goes in every Zeile (2025)

A complete translation of the German rental tax form for non-resident landlords.

Updated 24 April 2026 14 min read

1. The structure of the 2025 Anlage V

Anlage V (Anlage Vermietung und Verpachtung) is the schedule for declaring rental income in your German Einkommensteuererklärung. The 2025 form runs from Zeile 1 to Zeile 89 and is structured in four blocks. Zeilen 1 through 12 capture identification and general property information. Zeilen 13 through 32 are the Einnahmen (income). Zeilen 33 through 84 are the Werbungskosten (deductible expenses). Zeilen 85 through 89 compute the net result and handle reductions for below-market rentals. You file one Anlage V per property — three apartments means three Anlage V forms. Amounts are reported in euros. The German tax system operates on the Zufluss- und Abflussprinzip (cash-flow principle, § 11 EStG): only money that actually entered or left your bank account between 1 January and 31 December is declared. An invoice dated 28 December 2024 but paid on 3 January 2025 belongs on the 2025 return, not the 2024 one.

2. Zeilen 1 to 12: Identification and property details

Zeilen 1 to 3 contain your Name, Vorname (first name), and Steuernummer (tax number). You enter this once per Anlage V. Zeilen 4 to 5 capture the property's full address — street, house number, postcode, and city. Zeile 6 asks for the Aktenzeichen laut Grundsteuermessbescheid (previously the Einheitswert-Aktenzeichen), the file number on your property-tax assessment. The Finanzamt uses it to link your income return to the specific parcel. Zeile 7 records the Notar-/Kaufvertrag date, the Eigentumsübergang (when benefits and burdens transferred to you — typically the date the purchase price cleared, not the notary-contract date), and any construction/completion dates. Zeile 8 handles a sale or transfer of the property during the year. Zeile 9 is the Wirtschafts-Identifikationsnummer (a new economic ID, enter if you have one). Zeile 10 flags whether the property is used as a Ferienwohnung (holiday rental), let short-term, or rented to Angehörige (family at below-market rent) — if any apply, you also submit Anlage V-FeWo. Zeile 11 is the Gesamtwohnfläche (total living area). Zeile 12 breaks down how much of that area is owner-occupied, used for holiday rentals, or let to family.

3. Zeilen 13 to 32: Mieteinnahmen and other income

Income is declared under § 21 EStG on a strict cash basis. Zeile 13 is your Kaltmiete (net cold rent) for the main residential unit — enter exactly what the tenant paid in 2025, excluding VAT and utility pass-throughs. Zeile 14 captures additional residential units, and Zeile 15 sums them. Zeilen 16 to 18 cover rent for non-residential space (commercial premises, offices). Zeile 19 covers flats let to Angehörige at below-market rent. Zeilen 20 and 21 capture the Nebenkosten / Umlagen (service charges received from tenants) and any Nachzahlungen/Erstattungen (back payments or refunds) that relate to Zeilen 15 and 18. Zeilen 22 and 23 do the same for Zeile 19. Kaltmiete plus Nebenkosten equals your Warmmiete — both are taxable income. Many foreign landlords declare only the Kaltmiete and forget the utility side; the Finanzamt taxes every euro received. Zeile 25 handles prior-year rents paid late or security deposits converted to rent. Zeile 26 covers income from garages, advertising spaces, and ground-plot rentals (e.g. kiosks). If your tenant pays 50 € per month for a parking spot, you enter 600 € in Zeile 26. Zeilen 27 to 28 handle Umsatzsteuer received or refunded (only relevant if you opted to tax commercial rent). Zeilen 29 to 31 cover public subsidies. Zeile 32 is the total income across the block.

4. Zeilen 33 to 35: Building depreciation (AfA)

Zeile 33 records your AfA (Absetzung für Abnutzung) for the building when the property is 100 % let. This is typically your largest deduction. Under § 7 Abs. 4 EStG, you deduct a fixed percentage of the building's purchase price each year. You cannot depreciate the land (Grund-und-Boden). You split your purchase price into a Gebäudeanteil (building share) and Grund-und-Boden using the Bodenrichtwert (standard land value) from the official BORIS-D database. The standard AfA rate is 2.0 % for buildings completed after 1925 (50-year useful life). Pre-1925 buildings get 2.5 % (40-year useful life). Residential new-builds completed from 2023 onward get 3.0 % (33-year useful life). Zeile 34 is used when the building is only partially rented — you enter the full amount and the allowable percentage, and the form computes the proportional share. Zeile 35 is the computed abzugsfähige Werbungskosten (deductible total). Worked example: you bought a 300 000 € apartment on 1 July 2025. Building share 70 % → depreciable basis 210 000 €. Full-year AfA at 2.0 % is 4 200 €. You owned the property for six months, so you enter 2 100 € in Zeile 33. Details of the calculation belong in an Anlagenverzeichnis (depreciation schedule) attached to the return.

5. Zeilen 36 to 45: Other depreciation blocks

Three separate depreciation blocks sit between the standard AfA and the interest section. Zeilen 36 to 38 handle Sonderabschreibung für Mietwohnungsneubau (§ 7b EStG): qualifying new residential builds get an extra 5 % bonus depreciation for the first four years on top of the linear AfA, with completion between 2023 and 2026 and a KfW energy-efficiency class (40 or similar). Zeile 36 is direct allocation, Zeile 37 proportional when the building is only partially rented, Zeile 38 the deductible total. Zeilen 39 to 41 handle Erhöhte Absetzungen nach §§ 7h, 7i EStG: higher depreciation for listed buildings (Denkmalschutz) or properties in urban redevelopment zones — up to 9 % per year for eight years, then 7 % for four more. Same direct/proportional/total pattern. Zeilen 42 to 45 handle AfA für Wirtschaftsgüter, die keine Gebäude sind — movable assets inside the flat. Items up to 800 € net (952 € gross with 19 % VAT) qualify as Geringwertige Wirtschaftsgüter (GWG) and are fully deducted in year 1. A 400 € washing machine is a GWG. Above 952 € gross, you depreciate straight-line: an Einbauküche (fitted kitchen) over 10 years, beds over 10 years, high-quality living-room furniture over 13 years. Track each asset in the Anlagenverzeichnis.

6. Zeilen 46 to 54: Mortgage interest, procurement costs, Renten

Zeilen 46 to 48 are for Schuldzinsen (mortgage interest). You deduct the interest you pay to finance the rental property. You cannot deduct the Tilgung (principal repayment). If your monthly bank transfer is 1 000 €, split into 600 € interest and 400 € principal, you deduct 7 200 € across the year in Zeile 46. Zeile 47 handles proportional allocation when only part of the loan financed the rental use. Zeile 48 is the deductible total. Request an annual Zinsbescheinigung (interest certificate) from your German bank as documentation. Zeilen 49 to 51 are for Geldbeschaffungskosten (loan procurement costs): notary fees for registering the Grundschuld (land charge), bank setup fees, appraisal fees, and mortgage broker commissions. A Disagio (discount fee paid upfront to secure a lower rate) also sits here, fully deductible in the year of payment. If you refinance and pay a Vorfälligkeitsentschädigung (early-repayment penalty), it belongs here too. Zeilen 52 to 54 are for Renten, dauernde Lasten — deductible when you bought the property in exchange for a lifetime annuity or ongoing payment obligation. Rare for most landlords, but listed on the form for completeness.

7. Zeilen 55 to 72: Erhaltungsaufwand (four blocks)

Maintenance has four dedicated blocks because Germany lets you deduct it fully in one year or spread it across up to five. Zeilen 55 to 56 handle voll abzuziehende Erhaltungsaufwendungen — routine repairs deducted entirely in 2025. Replacing a broken window, painting, fixing a boiler — all go here. Zeile 55 is direct, Zeile 56 is proportional when the building is only partly rented. Zeilen 57 to 60 handle spreading large bills over two to five years (§§ 11a, 11b EStG, § 82b EStDV). In Zeile 57 you record the Gesamtaufwand (total cost) and the portion you deduct in 2025. Suppose you spend 20 000 € on a new roof in 2025 and elect five-year distribution: you deduct 4 000 € here each year from 2025 to 2029. Zeilen 58 to 60 follow the direct/proportional/total pattern. Zeilen 61 to 72 handle carry-overs: if you distributed repairs from 2021, 2022, 2023, or 2024, the relevant block captures the portion now falling due in 2025 (Zeilen 61–63 for 2021, 64–66 for 2022, 67–69 for 2023, 70–72 for 2024). The 15 % rule under § 6 Abs. 1 Nr. 1a EStG still applies: if your three-year repair total exceeds 15 % of the building basis, the Finanzamt reclassifies the whole amount as Anschaffungsnaher Herstellungsaufwand and forces linear AfA over 50 years instead of an immediate deduction.

8. Zeilen 73 to 84: Operating costs and summary

Zeilen 73 to 75 capture Umgelegte Kosten — running costs passed through to the tenant via the Nebenkostenabrechnung: Grundsteuer (property tax), Straßenreinigung (street cleaning), Müllabfuhr (garbage), Wasserversorgung (water), Entwässerung (sewage), Hausbeleuchtung, Heizung, Warmwasser, Schornsteinreinigung, Hausversicherungen (building insurance), Hauswart, Treppenhausreinigung, Fahrstuhl. These are deductible because the Warmmiete you declared in Zeilen 13–24 included the tenant's share of them. Zeilen 76 to 78 capture Nicht umgelegte Kosten — costs you bear as owner: Verwaltungskosten (Hausverwaltung fees), Bank- und Kontoführungsgebühren for your rental account (flat 16 €/year accepted without receipts), but explicitly not contributions to the Erhaltungsrücklage (maintenance reserve). Reserve contributions are deductible only in the year the WEG actually spends them on repairs. Zeile 79 is for Umsatzsteuer you paid to the Finanzamt (only if you opted to tax commercial rent). Zeilen 80 to 82 are Sonstige Kosten — travel to Germany to inspect your property or attend the WEG meeting (flights, 0.30 € per kilometer for driving, per diems of 28 € for a 24-hour day and 14 € for arrival/departure), advertising via ImmoScout24 or similar, legal fees for lease disputes, and tax-preparation software or service invoices. Anlage V Easy's 79 € fee goes here — you deduct it on next year's return, letting you prepare your German rental tax report from abroad in 10 minutes. Zeile 83 sums every Werbungskosten block (Zeilen 35, 38, 41, 45, 48, 51, 54, 55, 56, 60, 63, 66, 69, 72, 75, 78, 79, and 82). Zeile 84 captures deductible Vorsteuer (input VAT) for commercial rentals.

9. Zeilen 85 to 89 and filing logistics for non-residents

Zeile 85 computes your Überschuss — taxable profit equals Zeile 32 (income) minus Zeile 83 (Werbungskosten). Zeile 86 splits the result between spouses (Person A / Person B) for jointly-assessed couples. Zeilen 87 and 88 kick in when you rent to family below market: if your rent is under 66 % of the ortsübliche Miete (local market rent), the Finanzamt cuts your deductible Werbungskosten by the same proportion. Zeile 89 handles subsidies received. Non-residents face specific constraints under § 49 Abs. 1 Nr. 6 EStG. Because your domicile is abroad, you are beschränkt steuerpflichtig (limited tax liability). You do not get the Grundfreibetrag (tax-free allowance: 11 604 € in 2024, 11 784 € in 2025). Germany taxes your first euro of rental profit at the entry rate of 14 %, scaling to 42 % (from ~66 761 €) and 45 % (from 277 826 € in 2025). You also pay the Solidaritätszuschlag (5.5 % of income tax). You submit Anlage V electronically via ELSTER — you need an ELSTER-Zertifikat (digital certificate) which the Finanzamt mails via physical post (two to four weeks to foreign addresses). The standard filing deadline is 31 July of the following year. If you have no other ties to Germany, the Finanzamt Neubrandenburg usually handles your file. Selling the property within ten years triggers Spekulationssteuer on the capital gain. When the Steuerbescheid arrives, you have one month to file an Einspruch if the Finanzamt miscalculated your AfA or rejected a valid expense.

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Anlage V line by line — what goes in every Zeile (2025)

A complete translation of the German rental tax form for non-resident landlords.