How to file your German Anlage V in English, step by step
Complete 2025 walkthrough for foreign property owners
1. What Anlage V actually is
Anlage V (“V” for Vermietung und Verpachtung — rent and lease) is an annex of the German income-tax return (Einkommensteuererklärung) used to declare income from German real estate you rent out. One Anlage V form per property. The numbers are summarized in your main return and taxed at your personal income-tax rate.
2. Do I have to file if I'm a non-resident?
Yes. German real-estate income is German-sourced and taxed in Germany regardless of your residence. Non-residents are taxed under beschränkte Steuerpflicht (§49 EStG). The Grundfreibetrag does not apply, so from the very first euro of net rental income you owe tax — typically 15 to 25 % after AfA and expenses.
3. What you need before starting
Prepare: purchase contract (for purchase price and acquisition date), notary invoice, bank proof of rental income (12 months of Kaltmiete + Nebenkosten), utility bills if borne by you as landlord, property-tax notice (Grundsteuerbescheid), insurance invoices, and interest statements for any mortgage. If you bought mid-year, AfA is pro-rated to the months of ownership.
4. Mieteinnahmen — how to compute gross rent
Declare the cash rent actually received during the calendar year (Zuflussprinzip — cash basis). Include the warm-rent allocations you collect from the tenant (heating, water, Hausgeld reimbursement). Exclude deposits (Kaution). If a tenant defaulted or the flat was vacant, declare only what you received.
5. Werbungskosten — every deductible expense
Deductible against rental income: Grundsteuer, property insurance, landlord liability insurance, property management fees (Hausverwaltung), repairs (Erhaltungsaufwand), bank fees for the rent account, travel to the property, your share of Hausgeld that is not apportioned to the tenant, and mortgage interest (but not principal).
- Grundsteuer (property tax)
- Insurance (Gebäudeversicherung, Haftpflicht)
- Repairs (Erhaltungsaufwand) — distinguish from anschaffungsnaher Herstellungsaufwand
- Mortgage interest (not repayment)
- Hausverwaltung / property-management fees
- Travel to the property (0.30 €/km)
- Legal and advisory fees connected to the rental
6. AfA — the depreciation that usually saves you tax
You cannot deduct the purchase price in year 1, but you can depreciate the building portion over 50 (or sometimes 33 or 40) years. Under §7 Abs. 4 EStG: 2 % per year for buildings completed after 1925, 2.5 % for pre-1925, and 3 % for new construction after 2023. Land (Grund-und-Boden) cannot be depreciated — typically 20 % of the purchase price.
7. The ELSTER submission
ELSTER is Germany's online tax portal. You create an account, verify by postal code, receive a certificate file, and use it to log in. Select the correct tax year, open Einkommensteuererklärung, add Anlage V, copy the values from our PDF field-by-field, and submit. Receive a Bescheid within 4 – 12 weeks.
8. Deadlines and penalties
Regular deadline: 31 July of the following year (extended in 2025 to 31 August 2026 for tax year 2025). Late filing triggers a Verspätungszuschlag of 25 €/month plus 0.25 % of unpaid tax. File on time — even an approximation beats nothing.
- AfA depreciation for German rental property — the 2026 guideHow §7 Abs. 4 EStG actually works (with worked examples)
- Non-resident tax in Germany — the beschränkte Steuerpflicht guideWhat §49 EStG means for foreign property owners
- Werbungskosten for German rental property — the complete listA complete guide to deductible expenses for non-resident landlords filing Anlage V.
- Anlage V line by line — what goes in every Zeile (2025)A complete translation of the German rental tax form for non-resident landlords.
- 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.
- The 15 % test — Anschaffungsnaher Herstellungsaufwand explainedHow the 3-year renovation limit dictates your German rental tax deductions.
- WEG and Hausgeld — what's deductible and when (German rental)How to split your monthly HOA fees between deductible running costs and the maintenance reserve for your Anlage V.
- Mortgage interest vs principal on a German rental — tax deductionsHow to deduct Schuldzinsen, handle Disagio, and fill out ELSTER correctly.
- Anlage V: ELSTER vs Steuerberater vs self-serve toolThree paths to file your German rental tax return as a non-resident.
- English-speaking Steuerberater for German rental income — cost and service guideCompare traditional tax advisors against self-serve software for non-resident landlords.
- Documents checklist for filing your German Anlage VThe exact paperwork non-resident landlords need before opening ELSTER.
- Double taxation treaties for German rental income — UK, US, France explainedHow non-resident landlords apply Article 6 to offset German taxes against their home-country liability.
- Correcting a past Anlage V: Einspruch, Berichtigung, and deadlinesHow non-resident landlords can fix tax errors, appeal decisions, and navigate German deadlines.
- Short-term rental on Airbnb — Anlage V, Anlage V-FeWo, or business?How non-residents classify German short-term rental income and navigate the DAC7 reporting rules.