Anlage V: declaring rental income correctly
How to enter your rental income and your costs on the Anlage V (rental income schedule), the landlord's form in the income tax return.
Fill in one Anlage V per property, with all income including the Nebenkosten (service charges) your tenants pay. Deduct your Werbungskosten (costs of letting) with receipts and file by 31 July of the following year.
What goes on the Anlage V
What is left after you deduct your Werbungskosten is taxed at your personal rate.
- 1
One Anlage V per property
Fill in a separate Anlage V for each rented flat, even if the flats are in the same building.
- 2
All your income
Enter the rent and also the Nebenkosten your tenants pay.
- 3
Your Werbungskosten
Enter the costs of letting below the income, with receipts.
- 4
Building AfA (depreciation)
The AfA is normally 2% of the building's share of the purchase price a year, or 3% if the building was finished after 31 December 2022.
- 5
Loan interest only
You can deduct the interest on your loan, but not the repayments.
- 6
The filing deadline
Without a tax adviser, you file by 31 July of the following year.
Why this matters
Under § 9 Abs. 1 Satz 1 EStG, Werbungskosten are the expenses you have in order to keep earning the income. They are deducted from your rental income. Only costs you enter in full and with receipts lower your tax.
General information, not legal advice.
Frequently asked questions
Do the Nebenkosten my tenants pay count as taxable income?
Yes, the Nebenkosten your tenants pay count as income. In return, you deduct the running costs you actually paid as Werbungskosten, so the two largely cancel out.
When do I have to file the tax return with the Anlage V?
You have to file by 31 July of the following year, so for 2026 by 31 July 2027. With a tax adviser, you have until the end of February 2028 for 2026.
How much depreciation (AfA) can I claim on the building?
You can normally claim 2% of the building's share of the purchase price a year, or 3% if the building was finished after 31 December 2022 (§ 7 Abs. 4 EStG). You do not depreciate the land.
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