{"id":32439,"date":"2026-08-24T17:26:28","date_gmt":"2026-08-24T15:26:28","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/anlage-v-income-from-renting-and-leasing\/"},"modified":"2026-08-24T17:26:28","modified_gmt":"2026-08-24T15:26:28","slug":"anlage-v-income-from-renting-and-leasing","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/anlage-v-income-from-renting-and-leasing\/","title":{"rendered":"Anlage V – Income from Renting and Leasing"},"content":{"rendered":"

\n

Anlage V – Income from Renting and Leasing<\/b><\/h2>\n

In this article, we’ll explain everything about your rental income and how to enter it correctly in Accountable.<\/p>\n

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?<\/p>\n

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.<\/p>\n

If you’d like to go directly to the instructions for Anlage V in Accountable, please click this link<\/a>.<\/p>\n

\n

Business or private?<\/b><\/h2>\n

Subletting office or business premises is part of your self-employed activity and therefore belongs in your income\/expense statement (E\u00dcR): 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.<\/p>\n

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.<\/p>\n

\n

Which form is the right one?<\/b><\/h2>\n