Rental income
Anlage V, made simple.
If you rent out an apartment or house in Germany, your rental income is reported on Anlage V under §21 EStG. From September 2026, there is no longer an upper income limit – Lohnsteuerhilfevereine can advise you regardless of rental volume.
- No upper limit from 09/2026
- All property types
- Loss carry-forward incl.
What we cover
- Rental income: Monthly rents, ancillary cost reimbursements (Nebenkostenabrechnung).
- Depreciation (AfA): Linear AfA at 2% (or 3% for newer buildings), correct land-vs-building split.
- Loan interest: Mortgage interest, fees, prepayment penalties.
- Operating costs: Property management, insurance, property tax, utilities.
- Repairs: Distinguishing maintenance (immediately deductible) from improvements (capitalised).
- Loss carry-forward: Negative rental income offset against other income or carried forward.
Special situations
- Newly acquired property: which costs are deductible upfront?
- Rent below market: 50% / 66% rules and partial deduction of costs.
- Holiday lets and short-term rentals (Ferienwohnung).
- Refurbishment within 3 years of purchase (anschaffungsnahe Herstellungskosten).
- Sale within 10 years (Spekulationsfrist, §23 EStG).
Frequently asked questions
Is my rental volume too high for lexo.tax?
From 09/2026 there is no upper limit on rental income for Lohnsteuerhilfevereine. We can advise you regardless of size.
Can I claim a loss from a vacant property?
Yes – as long as you can demonstrate ongoing intent to rent (Vermietungsabsicht).
Do I need separate annexes per property?
Each property has its own Anlage V; we prepare and file all of them together.
Talk to a real advisor.
Free first call, 30 minutes, no obligation. Consultations are primarily in German; English is available on request.
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