Kontakt

Mandantenportal

Kontakt

Mandantenportal

DE

EN

LIMITED TAX LIABILITY

German rental income while living abroad

Do you live outside Germany and rent out property in Germany? We support you with your German income tax return, review rental-related expenses and handle communication with the tax office.

Request a consultation

Request a consultation

About our firm

About our firm

Our services for property owners
living abroad

Our services for property owners
living abroad

Assessment of German tax liability

We assess whether you are subject to limited or, where applicable, continued unlimited tax liability in Germany and which income must be declared here.

Assessment of German tax liability

We assess whether you are subject to limited or, where applicable, continued unlimited tax liability in Germany and which income must be declared here.

Assessment of German tax liability
We assess whether you are subject to limited or, where applicable, continued unlimited tax liability in Germany and which income must be declared here.
Assessment of German tax liability

We assess whether you are subject to limited or, where applicable, continued unlimited tax liability in Germany and which income must be declared here.

Tax registration

Where required, we support your tax registration and clarify which German tax office is responsible.

Tax registration

Where required, we support your tax registration and clarify which German tax office is responsible.

Tax registration
Where required, we support your tax registration and clarify which German tax office is responsible.
Tax registration

Where required, we support your tax registration and clarify which German tax office is responsible.

Income tax return

We prepare your German income tax return including rental income and submit it to the tax office once you have approved it.

Income tax return

We prepare your German income tax return including rental income and submit it to the tax office once you have approved it.

Income tax return
We prepare your German income tax return including rental income and submit it to the tax office once you have approved it.
Income tax return

We prepare your German income tax return including rental income and submit it to the tax office once you have approved it.

Income and expenses

We record rental income and review which expenses are economically connected to the German property and may be deductible for tax purposes.

Income and expenses

We record rental income and review which expenses are economically connected to the German property and may be deductible for tax purposes.

Income and expenses
We record rental income and review which expenses are economically connected to the German property and may be deductible for tax purposes.
Income and expenses

We record rental income and review which expenses are economically connected to the German property and may be deductible for tax purposes.

Purchase price allocation and depreciation

We review the allocation of the purchase price between land and building and determine the applicable tax depreciation.

Purchase price allocation and depreciation

We review the allocation of the purchase price between land and building and determine the applicable tax depreciation.

Purchase price allocation and depreciation
We review the allocation of the purchase price between land and building and determine the applicable tax depreciation.
Purchase price allocation and depreciation

We review the allocation of the purchase price between land and building and determine the applicable tax depreciation.

Tax assessment and advance payments

Once received, we compare the tax assessment with the submitted return. We also review whether assessed advance payments are plausible based on the known circumstances.

Tax assessment and advance payments

Once received, we compare the tax assessment with the submitted return. We also review whether assessed advance payments are plausible based on the known circumstances.

Tax assessment and advance payments
Once received, we compare the tax assessment with the submitted return. We also review whether assessed advance payments are plausible based on the known circumstances.
Tax assessment and advance payments

Once received, we compare the tax assessment with the submitted return. We also review whether assessed advance payments are plausible based on the known circumstances.

Communication with the tax office

Based on the powers of attorney granted, we handle enquiries and correspondence with the German tax authorities within the agreed scope.

Communication with the tax office

Based on the powers of attorney granted, we handle enquiries and correspondence with the German tax authorities within the agreed scope.

Communication with the tax office
Based on the powers of attorney granted, we handle enquiries and correspondence with the German tax authorities within the agreed scope.
Communication with the tax office

Based on the powers of attorney granted, we handle enquiries and correspondence with the German tax authorities within the agreed scope.

Sale or transfer of the property

Before a planned sale or transfer, we review the German tax implications under a separate advisory engagement.

Sale or transfer of the property

Before a planned sale or transfer, we review the German tax implications under a separate advisory engagement.

Sale or transfer of the property
Before a planned sale or transfer, we review the German tax implications under a separate advisory engagement.
Sale or transfer of the property

Before a planned sale or transfer, we review the German tax implications under a separate advisory engagement.

GJP tax adviser talking on the phone at her desk
GJP tax adviser talking on the phone at her desk
GJP tax adviser talking on the phone at her desk

Which documents do we need?

Which documents do we need?

The documents required depend on the property and your personal circumstances. Typically, we need the following:

The documents required depend on the property and your personal circumstances.
Typically, we need the following:

Details of your residence and country of stay

Purchase agreement and acquisition documents

Loan and interest statements

Records of ongoing costs and maintenance

Previous German tax returns and tax assessments

Existing tax numbers and correspondence from the tax office

Good to know:

After our initial consultation, you will receive a tailored list of the documents needed for your case.

How we work together

A transparent process provides certainty. We structure your matter from the very beginning.

01

Assessing your tax position

02

Reviewing documents and preparing your return

03

Filing and assessment review

04

Ongoing support

01

Assessing your tax position

You tell us which country you live in, which property you own in Germany and whether you already have a German tax number or letters from the tax office. We first assess the relevant German tax liability and the scope of services required.

The result:

An initial assessment and an agreed list of required documents.

02

Reviewing documents and preparing your return

You provide us digitally with details of rental income, financing, ongoing expenses and the property. We review the tax-relevant information, clarify any questions and prepare your German income tax return.

The result:

A transparent calculation and the tax return for your approval.

03

Filing and assessment review

Once you have approved it, we submit your return to the tax office. We assist with enquiries within the agreed scope. Once received, we review the tax assessment for any obvious discrepancies.

The result:

A filed tax return and a tax assessment checked against the return.

04

Ongoing support

If you continue to rent out the property, we can also prepare your German income tax return in subsequent years and take changes in income, financing or use into account.

Frequently asked questions about German rental income while living abroad

Frequently asked questions about German rental income while living abroad

When am I subject to limited tax liability in Germany?

You may be subject to limited income tax liability if you have neither a residence nor your habitual abode in Germany, but earn certain German-source income. This generally includes income from a rented property located in Germany. Whether you no longer have a German residence must be assessed based on your individual residence and living situation.

When am I subject to limited tax liability in Germany?

You may be subject to limited income tax liability if you have neither a residence nor your habitual abode in Germany, but earn certain German-source income. This generally includes income from a rented property located in Germany. Whether you no longer have a German residence must be assessed based on your individual residence and living situation.

Do I have to pay tax on German rental income if I live abroad?

Do I have to pay tax on German rental income if I live abroad?

Am I entitled to the German basic tax allowance?

Am I entitled to the German basic tax allowance?

What does a double taxation agreement govern?

What does a double taxation agreement govern?

Do I also need to declare the income in my country of residence?

Do I also need to declare the income in my country of residence?

Can the engagement be handled entirely digitally?

Can the engagement be handled entirely digitally?

Do I need a German tax number?

Do I need a German tax number?

Will you represent me before the tax office?

Will you represent me before the tax office?

What should I consider if I plan to sell the property?

What should I consider if I plan to sell the property?

Two GJP employees working together at a computer
Two GJP employees working together at a computer
Two GJP employees working together at a computer

Let us manage your German rental income

Let us manage your German rental income

Do you live abroad and rent out property in Germany? Briefly describe your situation. We will review your enquiry and get back to you.

Whether you have initial questions or need specific advice, we are here to help. Arrange a no-obligation initial consultation in Berlin or Eberswalde.

Request a consultation

Request a consultation

Tax advice for landlords living abroad

GJP supports property owners who live outside Germany and earn income from property located in Germany. We provide tax assessments, prepare German income tax returns, review rental-related expenses and handle communication with the tax office. Our firm has offices in Berlin and Brandenburg, while collaboration with clients abroad can be organised digitally. We are also available to work with you in English.

Tax advice for landlords living abroad

GJP supports property owners who live outside Germany and earn income from property located in Germany. We provide tax assessments, prepare German income tax returns, review rental-related expenses and handle communication with the tax office. Our firm has offices in Berlin and Brandenburg, while collaboration with clients abroad can be organised digitally. We are also available to work with you in English.

German tax compliance for non-resident landlords

We prepare your German income tax return, review rental income and deductible expenses, and support you with communication with the German tax office. Our work is based on clear processes and a precise understanding of your individual circumstances.

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