Germany · evidence
Receipts and records for Anlage V
Build a property ledger while respecting Germany’s receipt-retention workflow.
Direct answer
Prepare a property-level ledger and keep the supporting receipts available. ELSTER’s receipt guidance distinguishes retaining evidence from automatically sending every document with the return.
Working route
Reconcile the rental year
Separate rent, ancillary payments, deposits, private use and vacancy for each unit and ownership share.
Index the evidence
Link financing, repairs, management, insurance and tax documents to the ledger without merging acquisition costs into recurring expenses.
Retain and supply when required
Keep readable originals or reliable digital copies and use the official receipt-submission route when the Finanzamt requests or the form calls for evidence.
Hard stop
Large renovation, depreciation basis, related-party rent and mixed use need classification beyond a receipt checklist.