Anlage V Tax Saving Calculator

It mirrors the income and Werbungskosten sections of Anlage V, sums them into a Vermietungsergebnis (taxable result), and multiplies the result by your effective marginal tax rate to show the actual cash impact. A negative result (loss) becomes a tax saving against your other income. A positive result (profit) becomes additional tax owed.

Because AfA (depreciation) is a non-cash expense and mortgage interest is fully deductible while principal repayment is not. In the early years of a leveraged property, both are large enough to push the taxable result below zero, while your bank account still receives positive net rent. This is the structural reason German rental property is tax-attractive at higher brackets.

Your personal income tax bracket plus optional surcharges. Soli (Solidaritätszuschlag) adds 5.5% of the income tax. Kirchensteuer adds roughly 8 to 9% of the income tax depending on Bundesland. The slider here lets you toggle these on for a more accurate effective rate.

No. Only the interest portion (Schuldzinsen) of your mortgage payment is a Werbungskosten under § 9 EStG. Your bank's annual Steuerbescheinigung shows the interest-only figure. Entering principal here would overstate your deduction and trigger a Finanzamt correction.

Take the property purchase price and subtract the land share. The notary contract often states the split, otherwise the Finanzamt's BMF Arbeitshilfe estimates it. Use our AfA calculator to model the building share with a slider and see the resulting annual depreciation across all four building types.

Degressive AfA at 5% applies to the declining book value, so the deduction shrinks each year. The summary tab shows year one. The 10-year projection tab shows the full schedule with the shrinking AfA, so you can see how the tax effect compounds (or fades) over time.

Not automatically. If you bought the property within the last 3 years and your renovation spend exceeds 15% of the depreciable building value, the entire spend is recharacterised into the AfA basis instead of being immediately deductible. You would need to model that by reducing your repairs line and increasing your AfA basis accordingly.

Calculate each separately and add up the Vermietungsergebnisse. Each property gets its own Anlage V on the actual return. Losses from one property offset profits from another within the same income category.