Germany · forms
How ESt 1 C and Anlage V fit together
A practical explanation of the main return and the rental schedule.
Direct answer
ESt 1 C is available in ELSTER for income-tax cases with limited tax liability. Anlage V is the schedule used to report income from letting and leasing; it does not replace the main income-tax return.
Working route
01
Main taxpayer record
Prepare identity, address, tax number and tax-liability facts for the main return.
02
One property reconciliation
Map rent received, ancillary payments, use periods, ownership percentages and expenses to the correct property schedule.
03
Transmit through an accepted route
Use Mein ELSTER, compatible tax software or an authorised adviser according to the filing route available to you.
Hard stop
Do not submit Anlage V alone or assume an English translation changes the German form’s legal meaning.