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ELSTER for non‑resident landlords: register, get a Steuer‑ID/Steuernummer, file Anlage V and meet 2026 deadlines
Practical, source‑backed step‑by‑step for foreign landlords: how to obtain a Steuer‑ID and local Steuernummer, register on Mein ELSTER, submit Anlage V (rental income) electronically and where to check timing and forms in 2026.
What this guide covers and who it is for
This guide explains, with official sources, the practical steps a landlord who is not resident in Germany must take in 2026 to (1) get a tax identification number (Steuer‑ID / IdNr.), (2) obtain the local tax office number (Steuernummer), (3) register for Mein ELSTER and submit the income tax return including Anlage V (Vermietung und Verpachtung), and (4) where to check filing timing and special requirements. It is written for purchasers and investors outside Germany or non‑resident owners who cannot read German and need action‑oriented steps. Claims in the guide are traced to official German tax pages cited below. ([elster.de](https://www.elster.de/elsterweb/helpGlobal?themaGlobal=help_arbeitnehmer_eop))
Step 1 — Check tax status: limited (beschränkt) or unlimited liability
If your rental property is located in Germany you are taxable in Germany on that income. Individuals not resident in Germany are often "beschränkt einkommensteuerpflichtig" under the Income Tax rules; the ELSTER help pages note the special category of persons covered by § 1 Abs. 4 EStG. Confirm your status with the Finanzamt or a tax adviser before claiming domestic allowances. ([elster.de](https://www.elster.de/elsterweb/helpGlobal?themaGlobal=help_arbeitnehmer_eop))
Step 2 — Obtain a Steuer‑ID (IdNr.) if you do not already have one
The tax identification number (IdNr., commonly called Steuer‑ID) is a lifelong, federal identifier used for tax administration (legal basis: §§ 139a, 139b AO, explanation on ELSTER). It is automatically assigned at birth or when you register with a German local registration office (Meldebehörde). If you do not appear in a German register and need an IdNr. for a specific tax purpose (for example because you receive German rental income), your competent Finanzamt can issue one on request — the authority issues IDs for non‑registered persons on a needs basis; the ELSTER help pages point to the official forms portal for the necessary application. ([elster.de](https://www.elster.de/eportal/start?locale=de_DE&themaGlobal=help_arbeitgeber_eop))
Step 3 — Register for Mein ELSTER (electronic filing)
Mein ELSTER is the federal electronic tax portal used to file tax returns and upload forms (including Anlage V). To start, go to Mein ELSTER and register an account. The registration process includes identity verification and issues a certificate (follow the portal's wizard). For many actions (submitting returns, receiving notices) you need a Mein ELSTER account and a certificate; non‑residents may use the same portal but must follow the verification steps shown on the site. Use Mein ELSTER to prepare and submit the Einkommensteuererklärung and attach Anlage V for rental income. ([elster.de](https://www.elster.de/eportal/start?locale=de_DE&themaGlobal=help_arbeitgeber_eop))
Step 4 — Obtain a Steuernummer from your local Finanzamt
The Steuernummer (local tax office number) is issued by the Finanzamt that handles your German tax matters. If you have not previously had German tax filings, you can initiate the process by sending the "Fragebogen zur steuerlichen Erfassung" or by contacting the Finanzamt responsible for the property's location. The official forms portal listed by ELSTER is the starting point to download the questionnaire and mail or send it as directed. Once the Finanzamt processes your registration it will assign a Steuernummer; you will then use that number on returns and correspondence. ([elster.de](https://www.elster.de/elsterweb/helpGlobal?themaGlobal=help_arbeitnehmer_eop))
Step 5 — Fill and file Anlage V (Vermietung und Verpachtung)
Prepare the income tax return (Einkommensteuererklärung) in Mein ELSTER and complete Anlage V for rental income. Mein ELSTER supports the official forms and electronic signatures; attachments such as loan interest statements, purchase contracts and invoices should be uploaded as PDFs where requested. If you are "beschränkt steuerpflichtig" special boxes may apply — read the ELSTER form guidance and, if in doubt, ask the Finanzamt or a Steuerberater. ([elster.de](https://www.elster.de/eportal/start?locale=de_DE&themaGlobal=help_arbeitgeber_eop))
Deadlines and a key formal point
Do not miss the deadline to claim reliefs or certificates that must be applied for together with the first tax return: for example the tax guidance notes state that certain certificate applications (NV‑Bescheinigung and similar confirmations) must be submitted at the time of the first income tax return for the year — otherwise the application deadline can be lost. Because filing dates and statutory deadlines can change and different rules apply to voluntary returns or returns filed via a tax adviser, check the exact filing deadline for your case with the Finanzamt or by logging into Mein ELSTER. If you have a tax representative (Steuerberater), they can confirm and often obtain extended filing dates under professional rules. ([ao.bundesfinanzministerium.de](https://ao.bundesfinanzministerium.de/esth/2025/B-Anhaenge/Anhang-19/II/inhalt.html?utm_source=openai))
Nothing on this page is investment, tax or legal advice. Price bands are indicative asking prices and disagree between sources by design. Verify every figure with a qualified German notary, tax adviser (Steuerberater) or lawyer before committing capital.
