Do I need a German Steuernummer before filing Anlage V?
Tax number, ELSTER account and foreign landlord first filing
1. Steuernummer is not the same as Tax ID
The German Steuernummer is a local tax office number used for tax assessment and filing administration. It is not the same as the personal Identifikationsnummer, and foreign owners may not already have both numbers available.
2. Which Finanzamt is involved
For German real estate, the relevant tax office is normally tied to the property's location. If you own property in Germany but live abroad, start with the Finanzamt of the property's district or the instructions given by ELSTER for non-resident cases.
3. What you can prepare before the number is clear
You can prepare the core Anlage V data: address, acquisition date, purchase price split, rent received, deductible expenses, mortgage interest, Grundsteuer, Hausgeld and AfA. The tax-number question is administrative; the rental calculation still needs the same records.
4. When to use a professional
Use a Steuerberater if several tax offices could be involved, if you have multiple properties in different states, if you received German tax letters you do not understand, or if your residence status changed during the year.
Common questions
What is the short answer on Do I need a German Steuernummer before filing Anlage V??
A German rental-property return is usually linked to a German tax number, but first-time non-resident landlords may not know it yet. Start with the Finanzamt responsible for the property location and your ELSTER account. Do not delay collecting Anlage V figures while waiting for the Steuernummer workflow.
What should I know about steuernummer is not the same as Tax ID?
The German Steuernummer is a local tax office number used for tax assessment and filing administration. It is not the same as the personal Identifikationsnummer, and foreign owners may not already have both numbers available.
What should I know about which Finanzamt is involved?
For German real estate, the relevant tax office is normally tied to the property's location. If you own property in Germany but live abroad, start with the Finanzamt of the property's district or the instructions given by ELSTER for non-resident cases.
When should a foreign landlord use a Steuerberater instead?
Use a Steuerberater for complex ownership, short-term rental with services, sale-year issues, inheritance, treaty conflicts, disputes with the Finanzamt, or any case where the tax position needs personal advice.
Last reviewed: by Yann Lephay.
- German tax number for foreign landlords: Steuer-ID, Steuernummer and ELSTERWhich number you need before filing Anlage V from abroad
- How to get an ELSTER account as a non-resident landlordA step-by-step guide to requesting your tax number, receiving your activation code abroad, and logging into ELSTER.
- Documents checklist for filing your German Anlage VThe exact paperwork non-resident landlords need before opening ELSTER.
- Anlage V: ELSTER vs Steuerberater vs self-serve toolThree paths to file your German rental tax return as a non-resident.