Germany · filing duty
Does a landlord living abroad file for German rent?
A scope map for German property owners whose usual home is in another country.
Direct answer
German-situs rental income can create a German income-tax filing even when the owner is not resident in Germany. The main return depends on residence and tax-liability status; the rental figures are organised in Anlage V.
Working route
Confirm German-source rent
List each German property, ownership share, rental period and whether any unit was used privately.
Determine the main return
A limited-tax-liability case commonly points to ESt 1 C. Eligibility to be treated differently requires a separate analysis.
Attach the property schedule
Anlage V captures the property-level income and expense reconciliation that supports the return.
Hard stop
Ask for professional review where you seek unlimited-tax treatment, own through an entity, have a sale, a holiday-rental business or treaty uncertainty.