Field help
Enter also the assessment value reference number. This is noted, for example, on your notice of assessment or real estate tax assessment. In most real estate tax assessment notices, it can be found under "Aktenzeichen der Bewertungsstelle" (Reference number of the valuation office).
Note: Please enter the assessment value reference number without special characters (e.g. "space", "/" or ".").
Enter here the living space that is allotted to living space that is rented out permanently and for a fee.
If the living space
- occupied by the owner,
- given to a third party free of charge,
- rented out to relatives or
- used as a holiday home,
enter "0.00" here.
Enter here the space allocated to the commercially used space.
This includes, among other things, space for
- Commercial premises
- Offices
- Medical practices
Specify whether the property was used as a holiday home.
Enter here the living space that is allocated to living space used as a holiday home.
Indicate whether you have rented part of the property or all the property to relatives free of charge.
The tax office examines renting to relatives in detail.
Previously applied: If the rental income is at least 66% of the local rent (incl. allocations), the transfer is fully paid and the income-related expenses are generally recognised in full by the tax office.
If, on the other hand, the actual rent is less than 66% of the usual local rent, this is considered to be a discounted or partially discounted transfer. In this case, the tax office only recognises the income-related expenses on a proportional basis, i.e. in the ratio between the actual rent and the standard local rent.
As of 1 January 2021, there is an important change:
- If the agreed rent is at least 66% of the local market rent, the expenses are fully deductible as income-related expenses.
- If the agreed rent is between 50% and 66% of the market rent, the intention to generate income must be examined and an income prediction is required for this purpose:
- If the income prediction is positive, the income-related expenses are fully deductible.
- If the income prediction is negative, the income-related expenses are to be divided and only deductible proportionally.
- If the agreed rent is less than 50% of the local market rent, the transfer of use is to be divided into a paid and a free part. The expenses are only deductible as income-related expenses in proportion to the paid part.
Important: If the rent is at least 50 percent but less than 66 percent of the local rent, a total profit prediction test (Totalüberschussprognoseprüfung) must be carried out:
If this examination of the total profit prediction is positive, the intention to generate income is to be assumed with respect to the discounted renting of the living space and the full deduction of income-related expenses is possible.
If, on the other hand, the total profit prediction test leads to a negative result, an intention to earn income is only to be considered for the part which is rented out for payment. The income-related expenses may be deducted proportionately for the part rented out for payment.
The total profit prediction test for income from renting and leasing is carried out according to long-standing and consolidated Federal Fiscal Court (Bundesfinanzhof, BFH) case law. The Federal Ministry of Finance (BMF) letter of 8 October 2004 (BStBl 2004 I p. 933) is still relevant.
Enter here the living space that was rented to relatives for payment.
The tax office examines renting to relatives in detail.
Previously applied: If the rental income is at least 66% of the local rent (incl. allocations), the transfer is fully paid and the income-related expenses are generally recognised in full by the tax office.
If, on the other hand, the actual rent is less than 66% of the usual local rent, this is considered to be a discounted or partially discounted transfer. In this case, the tax office only recognises the income-related expenses on a proportional basis, i.e. in the ratio between the actual rent and the standard local rent.
As of 1 January 2021, there is an important change:
- If the agreed rent is at least 66% of the local market rent, the expenses are fully deductible as income-related expenses.
- If the agreed rent is between 50% and 66% of the market rent, the intention to generate income must be examined and an income prediction is required for this purpose:
- If the income prediction is positive, the income-related expenses are fully deductible.
- If the income prediction is negative, the income-related expenses are to be divided and only deductible proportionally.
- If the agreed rent is less than 50% of the local market rent, the transfer of use is to be divided into a paid and a free part. The expenses are only deductible as income-related expenses in proportion to the paid part.
Indicate whether the property was fully or partially occupied by the owner.
Important: Do not fill in "Form V" for buildings and parts of buildings used exclusively for your own residential or commercial / professional purposes.
Enter here the living space that is allocated to owner-occupied residential space.
Important: For buildings and parts of buildings used exclusively for own residential purposes or own commercial/professional purposes, it is not necessary to fill in "Form V".
Please select here the type of rented property:
- a privately owned apartment
- a one-family house
- a two-family house
- a block of flats
- other buildings (e.g. commercial property)
Please enter the postcode of the object.
Enter here the city where the object is located.
Rentals abroad:
- In principle, the foreign state in which the property is located has the right to tax the income from renting and leasing (taxation in the state in which the property is located). If the leased property is located in an EU/EEA state (exception: Spain), the progression clause does not apply!
- If the rental property is located in an EU/EEA country (exception: Spain), the rental income is not subject to the progression clause. Consequently, the rental income from the EU/EEA does not have to be declared in the tax return.
- Losses from renting a property abroad cannot be claimed in the German tax return, even if they are not taken into account for tax purposes abroad (Tax Court (FG) Baden-Wuerttemberg dated 08.07.2014, 4 K 1134/12).
- Rental income from third countries (not EU/EEA countries) is subject to the progression clause in Germany and must be declared in the Form AUS. The foreign income must then be determined in accordance with German tax regulations.
Enter here the date of completion. The completion date is the day on which the object was ready for occupancy.
The straight-line depreciation rate depends on the time of completion. This rate is 2% if the property was completed after 31 December 1924 and 2.5% if the property was completed before 1 January 1925.
If the leased property has been sold or transferred, enter here the date of the legally effective, concluded, obligatory contract (this is usually the notarised sales contract) or equivalent legal act.
If the rental property was sold or transferred in 2021, enter "Yes" here.
Enter here the acquisition date.
The date of acquisition is the date on which the legal ownership, benefits and burdens were transferred to you. As the acquisition date, enter the time when the property was assigned to you and you could use it. The acquisition date is therefore not necessarily the same as the date of payment.
Please select whether you have purchased the object (bought) or have manufactured it (built it yourself).
Enter the date of the purchase contract.
The date of the purchase contract corresponds to the date of the notarial authentication, which you can find in the purchase contract.
Enter here the date of the building application; the receipt stamp of the authority is the decisive date.
Enter here the date of the construction start. For example, the start of construction is the time when excavation work begins, the construction contract was awarded to a contractor, or construction material was delivered to the construction site.
Specify whether the apartment was let out on a short-term basis e.g. via internet platforms such as Airbnb, Wimdu or 9flats.com.
Important: Even those who rent the rooms of their self-used flat or house to third parties regularly earn income from rental and leasing according to section 21 Income Tax act (EStG) (BFH judgement of 4.3.2008, Ref. IX R 11/07)
