Nebenkostenabrechnung and Anlage V: what foreign landlords must extract

1. Why the settlement affects both income and expenses

Foreign landlords often try to report only cold rent. German Anlage V usually needs the full rental picture: Kaltmiete, tenant-paid Nebenkosten, and the costs linked to those reimbursements. If the tenant pays advances for heating, water, cleaning or insurance, those payments can appear as income, while the underlying costs appear as deductible expenses.

2. Nebenkostenabrechnung vs Hausgeldabrechnung

The Nebenkostenabrechnung is the settlement between landlord and tenant. The Hausgeldabrechnung is the statement from the WEG or property manager to the apartment owner. They are related but not identical. The tenant settlement shows what you charged or refunded to the tenant. The Hausgeld statement shows your owner-level costs, including items that may not be passed on.

3. The four numbers to extract

For a straightforward long-term rental, extract four groups. First, cold rent received. Second, tenant advances and additional payments received. Third, refunds paid back to the tenant. Fourth, landlord costs paid during the year, split between tenant-recharged operating costs and owner-only costs such as management fees or non-recharged maintenance.

• Kaltmiete | cold rent
• Nebenkosten advances | tenant-paid operating-cost advances
• Nachzahlung or refund | year-end tenant settlement
• Owner costs | management, reserve spending, insurance, Grundsteuer and repairs

4. Do not deduct reserve contributions too early

For condominium owners, monthly Hausgeld often includes contributions to the Erhaltungsrücklage (maintenance reserve). The contribution itself is not normally deducted when paid into the reserve. The deduction arises when the WEG actually spends reserve money on deductible maintenance. This is why the annual Hausgeldabrechnung or tax certificate is more useful than the monthly payment plan.

5. Example: gross reporting

You receive 12 000 € cold rent and 2 400 € Nebenkosten advances. The annual settlement shows actual recoverable costs of 2 250 €, so you refund 150 € to the tenant. In Anlage V logic, you keep the income side visible, then deduct the actual costs and refund in the correct expense categories. Reporting only 12 000 € rent plus a net 150 € adjustment would hide the gross flow.

6. When to stop and ask for help

Use a Steuerberater if the settlement includes commercial VAT, mixed private/rental use, short-term rental days, disputed tenant payments, major reserve-funded works, or several units in one WEG statement. Anlage V Easy can handle the standard long-term rental split, but it cannot judge a disputed settlement or commercial VAT treatment.