Einnahmen und Werbungskosten im Zusammenhang mit vermieteten Objekten müssen in der "Anlage V" angegeben werden. Auf Seite 2 geht es um die Werbungskosten.

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1. Vorab: Aufteilung der Werbungskosten

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2. Werbungskosten

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Gebäudeabschreibung (Zeile 33-34)

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Absetzung für Abnutzung nach § 7 EStG (Zeile 33)

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Restwert-Abschreibung nach § 7b Abs. 1 EStG (Zeile 33)

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Erhöhte Absetzungen nach § 7k EStG (Zeile 33)

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Sonderabschreibungen nach § 4 Fördergebietsgesetz (Zeile 33)

Xxxx Xxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx x xxx xxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx. Xx xxxx xxxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx xx.xx.xxxx xxx xxx xxx x.x.xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx xx. Xxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx.

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Erhöhte Absetzungen nach den §§ 7h und 7i EStG (Zeile 34)

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Erhöhte Absetzungen nach dem Schutzbaugesetz (Zeile 34)

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Abschreibungen für bewegliche Wirtschaftsgüter (Zeile 35)

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Schuldzinsen (Zeile 36)

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Geldbeschaffungskosten (Zeile 37)

Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxx Xxxx, Xxx xxxx Xxxxx, xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx.

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Renten und dauernde Lasten (Zeile 38)

Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxx Xxxxxxxxxxxxx xxx, xxxxx Xxx xx Xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx .

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Voll abzuziehende Erhaltungsaufwendungen (Zeile 39-40)

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Zu verteilende Erhaltungsaufwendungen nach § 82b EStDV (Zeile 41-45)

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Xxxxxxx: Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx, xx xxxxxxx xxx Xxxxxx xXxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxx xxxx xxxxx xxxxx xxx Xxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Zu verteilende Erhaltungsaufwendungen nach §§ 11a und 11b EStG (Zeile 41-45)

Xxxxxxxxxxxxx xx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx XXxXx, xxxxx xx Xxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXxXx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx:

  • Xxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxx Xxx xxxxx xxxx Xxxxx Xxxx xxx x xxx x Xxxxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxx xxxxx xxx xxx xxx XXxXx.
  • Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx, xx Xxxxx xxxx xxx xxxxxxx xx x xxx Xxxxxx. Xxx Xxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxx x Xxxxxx xxx xxxxxxx x x xxx xx xxx xxxxxxxxx x Xxxxxx xxx xxxxxxx x x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxx xx Xxxxx xx xx xxxxx xx xxx xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxx: Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx

x Xxxxxxxxxx: Xxxxxxxxxxxxx xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx

Betriebskosten (Zeile 46-47)

Xxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx: Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

An das Finanzamt gezahlte Umsatzsteuer (Zeile 48)

Xxxxxxxxxxxxxx xxxx: Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx Xxx Xxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx, x. X. xx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxx, XxxxxxxxXxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx.

Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx:

  • Xxx xxx Xxxxx xxxxxxx Xxx Xxxxxxxxxxxx xxxxxxxxx: Xxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxx xxxxxxxxx xx Xxxxxxx xxxxxxxxxxx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx x xxxx Xxxxxxxxxxxx x xxxxxxxxx.
  • Xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxx xx xxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx, xxxxx Xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xx xx. Xxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx. Xxxx xx xxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx x xxx x Xxxxx xxxxxxxx xxxxxx, xxxxxx Xxx xxx Xxxxxxxxxx xx Xxxxx xx "Xxxxxxxxx" xxx.
  • Xxx xxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.
  • Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxx, xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx. Xxxxxx Xxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xx Xxxxx xx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx.

Sonstiges (Zeile 49)

Xxxxxxx xxxxxxx Xxx xxxxxxx Xxxxxxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx Xxxxx xx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xxxxxxxxx Xxx xxx Xxxxxxxxxxx.

Xxxxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxx xxxxxx:

Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxx xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xx, xxx xxx x xxx x Xxxxx xxxxxxxx xxxxxx.xxxxxx

Vorsteuer in Werbungskosten (Zeile 51)

Xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxx.

xxxxxx

3. Zusätzliche Angaben

Öffentliche Zuschüsse zu Anschaffungs- oder Herstellungskosten (Zeile 52)

Xxxxx Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx xX xx.x Xxx. x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, x. X. xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxxx xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xXxxxx xxx.

Xxxxxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, x. X. xxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx xXxxxx xxx.