Germany · expenses
Building an Anlage V expense file
A clean evidence pack for rental income and property costs.
Direct answer
Anlage V separates rental receipts from property-related expenses. The useful first step is a documented ledger by property and payment date, not an assumed percentage deduction.
Working route
01
Reconcile rent
Separate base rent, recoverable ancillary costs, deposits and amounts relating to another year.
02
Group property costs
Keep financing, repairs, management, insurance, taxes and owner-paid running costs in distinct evidence folders.
03
Treat acquisition and improvement carefully
Purchase costs, depreciation basis and substantial works should not be mixed with ordinary recurring expenses.
Hard stop
Related-party rent, vacancy, private use, large renovation programmes and cross-border financing need a tailored review.