How to get an ELSTER account as a non-resident landlord
A step-by-step guide to requesting your tax number, receiving your activation code abroad, and logging into ELSTER.
1. Why non-residents face a six-week ELSTER delay
German residents use their Steuer-Identifikationsnummer (tax ID number) to get an ELSTER account in days. Non-residents living abroad do not get this ID number automatically because they are not registered at a German residential address. You must register for ELSTER using a Steuernummer (tax number) instead. If you recently bought a property, you do not have a Steuernummer yet. The local authorities do not automatically generate one for you upon purchase. You must apply for this number by paper. The Finanzamt (tax office) processes your request, creates a tax profile, and mails the number to your foreign address. Once you have the Steuernummer, you request an ELSTER account online. The system then sends an activation code via physical mail. For foreign addresses, this arrives as an Einschreiben (registered mail). This double-mail process takes four to six weeks. You must plan ahead to meet the standard 31 July filing deadline for your Einkommensteuererklärung (income tax return).
2. Identify your responsible Finanzamt
You cannot pick a tax office at random. Your responsible office depends on your property location and your country of residence. Under §49 Abs. 1 Nr. 6 EStG, non-residents are subject to limited tax liability (beschränkte Steuerpflicht) on German rental income. The German tax system centralizes the processing of non-resident files based on international tax treaties. If you live in a specific country, a designated central tax office handles your file. Finanzamt Neubrandenburg processes all non-resident taxpayers living in the UK, Ireland, and several other nations. Finanzamt Trier handles residents of Luxembourg. Finanzamt Konstanz handles residents of Switzerland. If your country of residence does not have a centralized agreement, the local tax office where your property is located handles your file. You check the directory of the Bundeszentralamt für Steuern (BZSt) to confirm your exact routing. You must send your initial paper application to the correct office, or you face weeks of administrative delays while offices forward your mail.
3. Apply for a Steuernummer by paper
You need a Steuernummer to start the ELSTER process. Write a physical letter to your responsible Finanzamt. State clearly that you acquired a German rental property, live abroad, and need a Steuernummer to declare Mieteinnahmen (rental income) under §21 EStG. Include a copy of your passport. Provide your foreign residential address. Attach a copy of the Kaufvertrag (purchase contract) of the property. The Finanzamt needs the contract to verify the acquisition date and the purchase price. They also use this data to establish your baseline for future depreciation. Mail this package via trackable post. The Finanzamt receives the letter, manually inputs your data, and assigns a 10-to-13 digit Steuernummer. They print a confirmation letter and mail it back to your foreign address. This step alone typically takes two to three weeks. You cannot speed up this process with a phone call.
4. Start the ELSTER registration process
With your Steuernummer in hand, go to elster.de. Click on 'Benutzerkonto erstellen' (Create user account). Choose the login option 'Zertifikatsdatei' (Certificate file). This is the standard, free method for accessing the portal. ELSTER offers other methods, like ID cards or security sticks, but these rarely work for non-residents without German banking or residence credentials. The system asks how you want to identify yourself. Do not select 'Steuer-Identifikationsnummer'. Select 'Steuernummer'. Enter the Steuernummer you received by mail. You must format it exactly as requested by your specific federal state (Bundesland). The ELSTER portal provides a dropdown menu and a formatting guide for each state. A Steuernummer from Bavaria looks different from one issued in Berlin. Enter your personal details, your date of birth, and your foreign address. Double-check the address fields. If you make a typo here, the physical mail containing your activation code will bounce back to the Finanzamt, and you will have to restart the entire process.
5. Wait for the activation code by mail
ELSTER uses a two-step verification system to issue your certificate. First, you receive an activation ID (Aktivierungs-ID) via email immediately after submitting the online form. Save this email. Do not delete it. Second, the system sends an activation code (Aktivierungs-Code) via physical mail. For foreign addresses, the Finanzamt sends this as an Einschreiben (registered letter). You must sign for this letter upon delivery. If you are not home, your local postal service typically leaves a slip, and you must retrieve the letter from a local post office. International registered mail is slow. Expect this letter to take two to three weeks to arrive. The activation code expires after 100 days. If you fail to retrieve the letter or wait too long to log in, the code expires. You must then abandon the registration and request a new code online, restarting the waiting period.
6. Generate your ELSTER certificate file
Once you have both the email ID and the physical mail code, go back to elster.de. Click on 'Aktivierung und erstmaliges Login' (Activation and first login). Enter the Aktivierungs-ID from the email and the Aktivierungs-Code from the letter. The system prompts you to create a password. Choose a strong password and save it in a password manager. ELSTER has no standard password reset link. If you lose this password, you lose access to your account. After confirming the password, your browser downloads a file ending in .pfx. This is your ELSTER-Zertifikat (ELSTER certificate). You need this specific file and your password every time you log in. Store the .pfx file securely on your computer and create a backup on a separate drive. Do not leave it in your downloads folder.
7. Gather your property data before filing
You need specific numbers before you open the ELSTER portal to file your return. First, review your Hausgeld (HOA fee) statement from the WEG (homeowners' association). This document separates deductible operating costs from non-deductible reserve contributions. You must split your property purchase price into the Gebäudeanteil (building share) and the Grund-und-Boden (land share). Only the building depreciates. You calculate this split using the Bodenrichtwert (standard land value) from the local BORIS-D database. The Finanzamt will reject your depreciation claim if you apply it to the total purchase price. You list your depreciating assets, like a fitted kitchen, in the Anlagenverzeichnis (asset register). If you sell the property within ten years of purchase, you face Spekulationssteuer (speculation tax) on the profit. Keeping meticulous records of your initial purchase costs and renovations reduces this future tax burden. If the Finanzamt makes an error on your final tax assessment, you have exactly one month to file an Einspruch (formal objection).
8. File your Einkommensteuererklärung from abroad
Log in to ELSTER using your .pfx file and password. Non-residents must file Anlage V (for rental income) and Anlage WA-ESt (for non-residents). You declare your Kaltmiete (net cold rent) in Zeile 13 and the Nebenkosten (utility prepayments) received from the tenant in Zeile 20 of the 2025 Anlage V. Both are taxable income. You then deduct your Werbungskosten (deductible expenses) under §9 EStG. This includes mortgage interest, property management fees, and AfA (depreciation). Under §7 Abs. 4 EStG, standard residential properties built after 1925 depreciate at 2.0 % per year. New builds completed from 2023 onward depreciate at 3.0 %. Assume you receive 12 000 € in net rent. You deduct 3 000 € in mortgage interest, 2 000 € in AfA, and 1 000 € in management fees. Your taxable rental income is 6 000 €. The Grundfreibetrag (basic tax-free allowance, 11 784 € in 2025) does not apply to non-residents. You pay tax from the first euro of profit. At the 14 % entry rate, you owe 840 € in income tax, plus the 5.5 % Solidaritätszuschlag. Mapping these deductions to the correct Zeile (line) in ELSTER takes time, as the interface relies heavily on German tax terminology. You can prepare your German rental tax report from abroad in 10 minutes for €79 using Anlage V Easy, which maps your inputs directly to the required ELSTER fields.
9. Recover a lost ELSTER certificate
If you lose your .pfx file or forget your password, you cannot recover your account via email. You must request a certificate renewal (Zertifikat erneuern) on the ELSTER homepage. Initiating a renewal invalidates your old .pfx file immediately. ELSTER generates a new Aktivierungs-ID via email and mails a new Aktivierungs-Code via physical mail. You wait another two to four weeks for the registered letter to arrive at your foreign address. If you realize you lost your certificate in early July, you will likely miss the 31 July filing deadline while waiting for the new code. Always back up your .pfx file to a secure cloud service or an external hard drive the moment you generate it.
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- 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.
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- Documents checklist for filing your German Anlage VThe exact paperwork non-resident landlords need before opening ELSTER.
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