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Anlage V – Income from Renting and Leasing

Written by: Valesca Wilms

Updated on: August 24, 2026

Reading time: 2 minutes

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Anlage V - Income from Renting and Leasing

In this article, we'll explain everything about your rental income and how to enter it correctly in Accountable.

Do you occasionally rent out a room, an apartment, or an entire house?
Do you rent out rooms in your office, where your business is registered?

Got it! Then it's really important that you distinguish very precisely where which income and expenses are recorded - because this has tax consequences that can't be corrected afterward. So you should definitely check this carefully.

If you'd like to go directly to the instructions for Anlage V in Accountable, please click this link.

Business or private?

Subletting office or business premises is part of your self-employed activity and therefore belongs in your income/expense statement (EÜR): since the rented rooms are part of your business location, the rental counts as one of your services. The income accordingly goes under business income, and the associated costs under business expenses.

Renting out rooms, apartments, or houses, on the other hand, counts as private income - as long as you're not doing this as your main occupation or as a trade. This income belongs in your income tax return, specifically in: Anlage V, Anlage V-FeWo, or Anlage V-Sonstige. Accountable will assign this correctly for you.

Which form is the right one?

  • Anlage V applies to properties you own - whether purchased, built, or inherited. Anything that belongs to you and that you rent out is recorded on this form.

  • Anlage V-FeWo covers vacation and short-term rentals of a property you own (e.g., to contractors/tradespeople or via platforms) - for example through Airbnb, Booking.com, or Wimdu. A rental is considered short-term if it's a continuous period of less than six months per tenant.

  • Anlage V-Sonstige is intended for income from the short-term rental of a rented (not owned) apartment or house - this, too, can happen via Airbnb, Booking.com, or Wimdu, for example.

Note on Anlage V-Sonstige:

This feature is currently still in development at Accountable. Until it's available, you'll need to submit your income tax return via ELSTER or through a tax advisor. You can still prepare the rest of your income tax return with Accountable, download the preview, and then add the missing details directly in ELSTER, for example.

Property abroad?

Accountable can currently only handle properties located in Germany. For properties abroad - whether in Mallorca, the USA, or Thailand - you'll need at least an Anlage AUS in addition to Anlage V, and you'll need to know the tax rules of the respective country or region. This is complex; for such cases, it's best to consult a tax advisor.

When does renting become a trade (Gewerbe)?

In most cases, no trade registration is required for renting out a property you own. However, a trade registration may become necessary if your rental activity is classified as a commercial activity - for example, if you:

  • offer hotel-like services (e.g., daily cleaning or breakfast)

  • rent out multiple accommodations or rent short-term on a regular basis

  • actively run your rental as a commercial business

Filling out Anlage V in Accountable

You can find a step-by-step guide for Anlage V in Accountable here.

Valesca Wilms

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?

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