hTTi

Greetings everybody,

This is my first post here, although I was an occasional visitor to the old Toytown.

I've had my tax returns done for around 18 years by a Steuerberater, but as I now have more time on my hands (semi-retired) I thought I'd have a go and do it directly in Elster, free of charge.

It seems straightforward enough, however last year my Steuerberater entered my taxed UK income (from a rental property) in Anlage WA-Est line 6, ie "Foreign income that was received outside the periods specified in lines 4 and / or 5 and was not subject to German income tax". This whole section is supposed to be for "Only in the case of temporary unlimited tax liability in the calendar year 2022" which does not apply to me. This seems completely wrong to me and the income should instead be in Anlage AUS.

Could someone please confirm this? Thanks in advance!

Jason1788 wrote: ↑Fri May 31, 2024 12:48 pm I've had my tax returns done for around 18 years by a Steuerberater, but as I now have more time on my hands (semi-retired) I thought I'd have a go and do it directly in Elster, free of charge.

It seems straightforward enough, however last year my Steuerberater entered my taxed UK income (from a rental property) in Anlage WA-Est line 6, ie "Foreign income that was received outside the periods specified in lines 4 and / or 5 and was not subject to German income tax". This whole section is supposed to be for "Only in the case of temporary unlimited tax liability in the calendar year 2022" which does not apply to me. This seems completely wrong to me and the income should instead be in Anlage AUS.

Could someone please confirm this?

Yes, it was wrong to put it into Anlage WA-ESt, but the mistake isn't important.

Both line 6 of Anlage WA-ESt and the section "Nach DBA steuerfreie Einkünfte / Progressionsvorbehalt" of Anlage AUS feed into Progressionsvorbehalt.
--> The resulting tax will have been the same as if the Steuerfachangestellte (because no Steuerberater fills in the forms himself, they have employees for that) had put it in the correct place, in the section "Nach DBA steuerfreie Einkünfte / Progressionsvorbehalt" of Anlage AUS.

I'm also new to Elster and am wondering exactly how to fill out the AUS form regarding the income I receive from my house in the UK which I'm letting out.
From the comments above I see that it should be under "8 - Nach DBA steuerfreie Einkünfte / Progressionsvorbehalt". But do you just fill out the top bit with your gross income or do you just enter the profit from the house ( = rent - fees - interest on mortgage -maintenance etc). I put the gross income in and the tax I was expecting to receive back based on everything else in the form almost vanished. I thought it wasn't taxable?
Anyway, any help on what I have to put in each box would be very gratefully received!

MrB wrote: ↑Mon Aug 19, 2024 4:08 pm From the comments above I see that it should be under "8 - Nach DBA steuerfreie Einkünfte / Progressionsvorbehalt". But do you just fill out the top bit with your gross income or do you just enter the profit from the house ( = rent - fees - interest on mortgage -maintenance etc).

You fill in the profit.

MrB wrote: ↑Mon Aug 19, 2024 4:08 pm I put the gross income in and the tax I was expecting to receive back based on everything else in the form almost vanished. I thought it wasn't taxable?

Please read the example in the section "Progressionsvorbehalt" (scroll down!) here: https://expertise.tax/en/faq-german-tax ... /#resident