Income tax on short-term rentals
Smoobu gives you the booking data. The tax return is your job — and the job of this guide.
Two taxes. Two systems.
Übernachtungssteuer (7.5% in Berlin) goes to the Berlin tax authority — monthly, based on every booking. Income tax goes to your local Finanzamt as part of your annual return. These are two completely separate filings with different forms, different deadlines, and different authorities.
New hosts confuse them constantly. Filing Übernachtungssteuer correctly doesn't finish your tax obligations — the rental income still needs to go into your income tax return (Einkommensteuererklärung).
Anlage V or Anlage G?
Most short-term rentals belong in Anlage V — "income from renting and leasing." This applies when you rent accommodation without significant additional services: clean handover, that's it.
Anlage G ("business income") applies when you provide hotel-like services: daily cleaning, breakfast, concierge, laundry service. In this case, German tax law treats the rental as a commercial business — different rules for losses, trade tax (Gewerbesteuer), and depreciation.
The line isn't always clear. A final cleaning belongs in Anlage V. Daily linen changes could push you into Anlage G. When in doubt: ask a Steuerberater.
What's deductible
These costs are typically deductible as Werbungskosten (Anlage V) or Betriebsausgaben (Anlage G):
| Platform fees (Airbnb service fees) | ✓ | Directly deductible |
| Cleaning costs | ✓ | Directly deductible |
| Smoobu subscription and tools | ✓ | Directly deductible |
| Utilities (electricity, water, heating) | ✓ | Proportional: rental days ÷ total days |
| Furniture and equipment | ✓ | Depreciation over useful life (GWG under €800 deductible immediately) |
| Übernachtungssteuer paid | ✓ | Directly deductible |
| Mortgage interest (not principal) | ✓ | Proportional for mixed use |
| Trips to the property | ✓ | €0.30/km or public transport ticket |
| Days of personal use | ✗ | Costs for private use are not deductible |
When you need a Steuerberater
For simple situations, ELSTER is fine. These questions are where professional advice is worth it:
- You also use the property yourself (personal use vs. rental share must be calculated precisely)
- You renovated before renting (question: immediate deduction vs. construction costs vs. maintenance expense)
- The property is in a Milieuschutzgebiet (renovations may be restricted)
- You're unsure whether Anlage V or G applies to you
- Your rental income exceeds €26,000/year
- You rent multiple properties
- You're co-hosting for other property owners (tax structure unclear)
- You're providing hotel-like additional services
This page is a starting point, not a replacement for individual tax advice. Tax law changes, and individual cases vary significantly. For specific tax questions, consult a licensed Steuerberater or Lohnsteuerhilfeverein. Waldo and this website accept no liability for decisions based on this content.
Next steps
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