Field help:
(2020)
Region
Here you can select whether the property is located in the
old federal states (Bundesland), the
new federal states or in
West Berlin.
Rentals abroad: - In principle, the foreign state in which the property is located has the right to tax the income from renting and leasing (taxation in the state in which the property is located). If the leased property is located in an EU/EEA state (exception: Spain), the progression clause does not apply!
- If the rental property is located in an EU/EEA country (exception: Spain), the rental income is not subject to the progression clause. Consequently, the rental income from the EU/EEA does not have to be declared in the tax return.
- Losses from renting a property abroad cannot be claimed in the German tax return, even if they are not taken into account for tax purposes abroad (Tax Court (FG) Baden-Wuerttemberg dated 08.07.2014, 4 K 1134/12).
- Rental income from third countries (not EU/EEA countries) is subject to the progression clause in Germany and must be declared in the Form AUS. The foreign income must then be determined in accordance with German tax regulations.
