Filling in the Anlage V in ELSTER — line by line
Which figure goes into which field? This guide shows for every line of the Anlage V where it sits in Mein ELSTER and what to watch out for. Readable without an account — useful even if you do not use Savanika.
Step-by-step guide
Follow this order in Mein ELSTER to transfer your Anlage V completely:
- 01Open Mein ELSTER → Login
- 02"Alle Formulare" (all forms) → "Einkommensteuererklärung" (income tax return)
- 03Select the tax year
- 04Add "Anlage V"
- 05Transfer amounts from the Savanika report 1:1 (see table below)
- 06Attach supporting documents under document type "Sonstiges" (other) — optional, only on request
- 07"Datenübermittlung prüfen" (check the transmission) → "ELSTER-Authentifizierung" (ELSTER authentication) → "Senden" (send)
Which line goes where — Anlage V 2025
This mapping is for the official Anlage V 2025 form (September 2025 version); it has 89 lines, and an ordinary letting needs these. On the left the line of the form, next to it the area in Mein ELSTER and the note that is most often missing there. The numbering changes with every form year — for a different tax year please check the line numbers against your own form.
| Line of the Anlage V | ELSTER area | Notes |
|---|---|---|
| Z. 4–5 | Allgemeine Angaben → Lage des Grundstücks (general information → property location) | Enter street, house number, postcode and town exactly as in the lease. |
| Z. 6 | Aktenzeichen laut Grundsteuermessbescheid (file reference per property tax assessment notice) | Exactly in the form used by the tax office, without special characters. Up to the 2024 form the field was called Einheitswert-Aktenzeichen — it is the same file reference. |
| Z. 7 | Angeschafft am (acquired on) | The day economic control passes — the transfer of ownership under the notarial contract, not the date of notarisation. |
| Z. 11 | Gesamtwohnfläche m² (total living area m²) | From the lease or the land register. In the 2025 form the total living area is in line 11, no longer in line 9. |
| Z. 15 | Einnahmen → Mieteinnahmen für Wohnungen (income → rental income for apartments) | Net rent only, without service charges and without VAT. Entries go in lines 13 and 14; line 15 is the total. |
| Z. 18 | Mieteinnahmen aus anderen Räumen (rental income from other premises) | Commercial letting, likewise without service charges and without VAT. Entries go in lines 16 and 17; line 18 is the total. |
| Z. 20 | Umlagen / Nebenkosten (service charges / additional costs) | Only the running ancillary and operating costs attributable to lines 15 and 18 — the advance payments for the year. Back payments and refunds belong one line below. |
| Z. 21 | Nachzahlungen / Erstattungen (back payments / refunds) | The outcome of the service charge statement: back payments received and refunds paid — in the year of receipt or payment, not in the year settled. |
| Z. 26 | Garagen / Stellplätze (garages / parking spaces) | Also advertising space and land for kiosks — only if let separately. |
| Z. 32 | (Sum — calculated automatically) | ELSTER adds up lines 15, 18 to 28 and 31 by itself. |
| Z. 33 | AfA Gebäude (building depreciation) | Building acquisition cost × rate × pro rata months — excluding the amounts in lines 36 to 41. Line 35 is the total. |
| Z. 42 | AfA Außenanlagen (depreciation of outdoor facilities) | For assets that are not buildings: garden, fence, paved yard. Entries go in lines 42 to 44; line 45 is the total. |
| Z. 46 | Schuldzinsen (debt interest) | Interest only, not the principal repayment. Entries go in lines 46 and 47; line 48 is the total. |
| Z. 55 | Voll abzuziehende Erhaltungsaufwendungen (fully deductible maintenance expenses) | Repairs, not modernisation. Withdrawals from the maintenance reserve count too; entries go in lines 55 and 56. |
| Z. 57–60 | Erhaltungsaufwendungen verteilt (§ 82b EStDV) (maintenance expenses spread over years) | Larger maintenance expenses may be spread over up to 5 years — this is the annual share. The shares from 2021 to 2024 go in lines 61 to 72. |
| Z. 73 | Umgelegte Kosten (apportioned costs) | Property tax, street cleaning, refuse collection, water, heating, caretaker, lift. Entries go in lines 73 and 74; line 75 is the total. |
| Z. 76 | Nicht umgelegte Kosten (non-apportioned costs) | Administration, bank and account fees, tax advice — excluding the maintenance reserve. Entries go in lines 76 and 77; line 78 is the total. Whatever fits none of these groups goes in lines 80 to 82 as other costs. |
| Z. 83 | (Sum — calculated automatically) | The total of the deductible expenses; ELSTER calculates it itself. |
| Z. 85 | Überschuss / Verlust (surplus / loss) | Income from line 32 less deductible expenses from line 83. If it is a loss, enter the amount with a minus sign. |
Common mistakes
These mistakes are particularly common — please watch out for them when transferring:
Principal repayment does NOT belong in lines 46 to 48 — those are for interest only.
Advance payments for heating costs for the following year do NOT belong in this year (§ 11 EStG cash basis).
Acquisition-related expenditure (> 15 % of the building's acquisition cost excl. VAT within 3 years) is NOT maintenance — it is depreciated via AfA.
Letting below market rent: from 66 % of the local rent the deduction of expenses stays full, below 50 % a split is mandatory (§ 21 Abs. 2 EStG); in between, the tax authorities take the view that the total-surplus forecast (Totalüberschussprognose) decides.
Legal notice
This guide does not replace tax advice; the line to unauthorised assistance is drawn by § 5 StBerG. If anything is unclear, please consult a tax advisor; Lohnsteuerhilfevereine (income tax assistance associations) may advise on income from letting only within the scope of § 4 Nr. 11 StBerG.
Open Mein ELSTERThese figures can also be waiting for you, finished
Savanika puts every entry of the year into its line. In spring all that is left is the transfer.