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.
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.

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:
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
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
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.
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.
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.
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.
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.
Income from renting out property located in Germany is generally treated as German-source income and may be subject to limited income tax liability. Any applicable double taxation agreement must also be taken into account.
Income from renting out property located in Germany is generally treated as German-source income and may be subject to limited income tax liability. Any applicable double taxation agreement must also be taken into account.
Income from renting out property located in Germany is generally treated as German-source income and may be subject to limited income tax liability. Any applicable double taxation agreement must also be taken into account.
Income from renting out property located in Germany is generally treated as German-source income and may be subject to limited income tax liability. Any applicable double taxation agreement must also be taken into account.
Income from renting out property located in Germany is generally treated as German-source income and may be subject to limited income tax liability. Any applicable double taxation agreement must also be taken into account.
Special rules apply to taxpayers with limited tax liability. The basic tax allowance generally does not apply in the same way as it does to fully taxable individuals. Under certain conditions, you may apply to be treated as fully liable to German income tax, particularly where statutory income thresholds are met and foreign income is documented.
Special rules apply to taxpayers with limited tax liability. The basic tax allowance generally does not apply in the same way as it does to fully taxable individuals. Under certain conditions, you may apply to be treated as fully liable to German income tax, particularly where statutory income thresholds are met and foreign income is documented.
Special rules apply to taxpayers with limited tax liability. The basic tax allowance generally does not apply in the same way as it does to fully taxable individuals. Under certain conditions, you may apply to be treated as fully liable to German income tax, particularly where statutory income thresholds are met and foreign income is documented.
Special rules apply to taxpayers with limited tax liability. The basic tax allowance generally does not apply in the same way as it does to fully taxable individuals. Under certain conditions, you may apply to be treated as fully liable to German income tax, particularly where statutory income thresholds are met and foreign income is documented.
Special rules apply to taxpayers with limited tax liability. The basic tax allowance generally does not apply in the same way as it does to fully taxable individuals. Under certain conditions, you may apply to be treated as fully liable to German income tax, particularly where statutory income thresholds are met and foreign income is documented.
A double taxation agreement determines which country may tax certain income and how double taxation is to be avoided. The outcome depends on your country of residence and the applicable agreement.
A double taxation agreement determines which country may tax certain income and how double taxation is to be avoided. The outcome depends on your country of residence and the applicable agreement.
A double taxation agreement determines which country may tax certain income and how double taxation is to be avoided. The outcome depends on your country of residence and the applicable agreement.
A double taxation agreement determines which country may tax certain income and how double taxation is to be avoided. The outcome depends on your country of residence and the applicable agreement.
A double taxation agreement determines which country may tax certain income and how double taxation is to be avoided. The outcome depends on your country of residence and the applicable agreement.
That depends on the tax law of your country of residence and the applicable double taxation agreement. We advise on the German tax implications. Your foreign tax return should be coordinated with a tax adviser in the relevant country of residence.
That depends on the tax law of your country of residence and the applicable double taxation agreement. We advise on the German tax implications. Your foreign tax return should be coordinated with a tax adviser in the relevant country of residence.
That depends on the tax law of your country of residence and the applicable double taxation agreement. We advise on the German tax implications. Your foreign tax return should be coordinated with a tax adviser in the relevant country of residence.
That depends on the tax law of your country of residence and the applicable double taxation agreement. We advise on the German tax implications. Your foreign tax return should be coordinated with a tax adviser in the relevant country of residence.
That depends on the tax law of your country of residence and the applicable double taxation agreement. We advise on the German tax implications. Your foreign tax return should be coordinated with a tax adviser in the relevant country of residence.
Our ongoing collaboration can be organised through digital document sharing and meetings by video or telephone. We will clarify on a case-by-case basis whether original documents or additional evidence are needed.
Our ongoing collaboration can be organised through digital document sharing and meetings by video or telephone. We will clarify on a case-by-case basis whether original documents or additional evidence are needed.
Our ongoing collaboration can be organised through digital document sharing and meetings by video or telephone. We will clarify on a case-by-case basis whether original documents or additional evidence are needed.
Our ongoing collaboration can be organised through digital document sharing and meetings by video or telephone. We will clarify on a case-by-case basis whether original documents or additional evidence are needed.
Our ongoing collaboration can be organised through digital document sharing and meetings by video or telephone. We will clarify on a case-by-case basis whether original documents or additional evidence are needed.
A tax registration with the competent tax office is generally required to prepare a German income tax return. We assess whether you already have a tax number or whether tax registration is needed.
A tax registration with the competent tax office is generally required to prepare a German income tax return. We assess whether you already have a tax number or whether tax registration is needed.
A tax registration with the competent tax office is generally required to prepare a German income tax return. We assess whether you already have a tax number or whether tax registration is needed.
A tax registration with the competent tax office is generally required to prepare a German income tax return. We assess whether you already have a tax number or whether tax registration is needed.
A tax registration with the competent tax office is generally required to prepare a German income tax return. We assess whether you already have a tax number or whether tax registration is needed.
Once you appoint us and grant the required power of attorney, we handle communication with the German tax authorities within the agreed scope.
Once you appoint us and grant the required power of attorney, we handle communication with the German tax authorities within the agreed scope.
Once you appoint us and grant the required power of attorney, we handle communication with the German tax authorities within the agreed scope.
Once you appoint us and grant the required power of attorney, we handle communication with the German tax authorities within the agreed scope.
Once you appoint us and grant the required power of attorney, we handle communication with the German tax authorities within the agreed scope.
The tax implications depend, among other things, on the date of acquisition, use, ownership structure and previous depreciation. A planned sale should therefore be reviewed for tax purposes before the purchase agreement is signed.
The tax implications depend, among other things, on the date of acquisition, use, ownership structure and previous depreciation. A planned sale should therefore be reviewed for tax purposes before the purchase agreement is signed.
The tax implications depend, among other things, on the date of acquisition, use, ownership structure and previous depreciation. A planned sale should therefore be reviewed for tax purposes before the purchase agreement is signed.
The tax implications depend, among other things, on the date of acquisition, use, ownership structure and previous depreciation. A planned sale should therefore be reviewed for tax purposes before the purchase agreement is signed.
The tax implications depend, among other things, on the date of acquisition, use, ownership structure and previous depreciation. A planned sale should therefore be reviewed for tax purposes before the purchase agreement is signed.

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.
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.