Anlage V German Property Income Tax Report User Guide

What is Anlage V?

Anlage V (Einkünfte aus Vermietung und Verpachtung) is the German property income supplement form filed with your income tax return (Einkommensteuererklärung) to the tax office (Finanzamt). If you earn rental income in Germany, you need to complete one Anlage V per property each year to report your rental income and related expenses.

RentPackage provides an Anlage V report feature that automatically summarizes your rental income and expenses on a cash basis (by actual payment date, consistent with the German Zufluss-/Abflussprinzip), making German tax preparation simple and efficient.

How to Use

Step 1: Select Report Type, Tax Year and Property

• Access the Report: Go to function list → Reports → Select "Anlage V" as the report type
• Select Tax Year: Select the calendar year you are filing for, e.g., "2026"
• Select Property: Select the property for this report

After selection, click "Next: Depreciation and Contract Categorization".

Step 2: Enter Depreciation and Categorize Contracts

Depreciation (Absetzung für Abnutzung, AfA)

Contract Categorization (Residential / Commercial)

The report separates rental income into two lines, based on how you categorize each contract on this screen:

• Residential: Rent from this contract is reported as "Mieteinnahmen für Wohnungen" (rental income from residential units)
• Commercial: Rent from this contract is reported as "Einnahmen für andere Räume" (income from other premises, e.g., offices, shops)

Step 3: Generate Report

• After confirming the depreciation amount and contract categorization, click "Generate Report"
• The system will generate an Anlage V report showing:
  • Income (Einnahmen): Residential rent, commercial rent, allocated operating costs, and other income lines
  • Expenses (Werbungskosten): Depreciation, loan interest, maintenance, and other expense lines
  • Surplus/Loss (Überschuss / Verlust): Total income - Total expenses
• Each line shows the accounts and amounts included, so you can trace every figure back to your records

Two Ways to Record Depreciation

Method 1: For this report only (temporary)

Enter the depreciation amount directly on the report screen. The amount is used only for generating this report and is not recorded in your books.

Method 2: Record permanently in your books (recommended)

Go to Accounting → Manual Journal Entry and create an entry:

• Debit: Depreciation Expense
• Credit: Accumulated Depreciation

Once the journal entry exists, the system automatically fills in the depreciation amount on the report screen and displays a 🔒 lock icon, meaning the amount comes from your books. To change a locked amount, edit the journal entry instead of the report screen.

Residential vs Commercial Rent Classification

How the system classifies rent: The classification is per contract, not per payment. All rent received under a contract categorized as residential goes to "Mieteinnahmen für Wohnungen"; all rent under a commercial contract goes to "Einnahmen für andere Räume".

Frequently Asked Questions

Does the system calculate depreciation for me?

No. You enter the total depreciation amount yourself, and the system does not verify whether it complies with German tax law. German building depreciation (AfA) has several variants with different rates depending on the building's construction year and type, so the correct amount should be determined by you or your tax advisor.

Why is the depreciation amount locked (🔒) on the report screen?

A lock icon means the amount was retrieved from a depreciation journal entry in your books. To change it, go to Accounting → Manual Journal Entry and edit the entry; the report will pick up the updated amount automatically.

Where does back-paid rent for earlier years go?

Strictly speaking, rent that a tenant pays late for earlier years belongs on the line "Vereinnahmte Mieten für frühere Jahre / verrechnete Mietkautionen / Mietvorauszahlungen". The system does not detect this case automatically — all rent is classified into the residential or commercial rent line based on the contract's categorization. The overall income total remains correct; if you need the amounts shown on that specific line, adjust the figures manually when transferring them to the official form.

Does the report apply the 10-day rule (Zehn-Tage-Regel)?

No. The report attributes income and expenses to the tax year based on the actual payment date within the calendar year. If regularly recurring payments around year-end fall under the 10-day rule in your situation, adjust those amounts with your tax advisor before filing.

Can I select multiple properties in one report?

No. Each report covers one property, matching the German practice of filing a separate Anlage V per rental property.

Why does my rental income appear on only one line?

Check the contract categorization in Step 2. If all contracts are categorized as residential, all rent appears under "Mieteinnahmen für Wohnungen" and the commercial line shows 0, and vice versa.

Anlage V Field Reference

【Income (Einnahmen)】

【Expenses (Werbungskosten)】