Anlageerträge

Anlageerträge is a German term used to describe income generated from investments and invested assets. It covers returns from capital investments, such as interest and dividends, as well as income from fixed assets, including rents from investment properties and other earnings tied to assets. In accounting and financial reporting, Anlageerträge are typically distinguished from operating revenues and treated as investment income.

Types of Anlageerträge include interest income on financial assets (Zinserträge), dividend income from equity investments (Dividenden), rental income from invested or leased properties (Mieterträge aus Anlagen), royalties linked to capital assets, and gains from the disposal of investments or other assets (Veräußerungsgewinne). Profits from the sale of assets are sometimes reported separately, depending on the applicable accounting framework.

Accounting treatment: Anlageerträge are recorded in the income statement as income that increases equity, usually net of related expenses such as financing costs, service fees, or impairment allowances. Their recognition and measurement follow the relevant accounting standards and may differ between corporate and personal reporting.

Tax considerations: The tax treatment of Anlageerträge varies by jurisdiction. In Germany, investment income is typically taxed as capital income under the Abgeltungsteuer regime, with possible allowances and exemptions for private individuals, and different rules may apply to business or rental income. In other countries, rates and classifications can differ. For precise classification and taxation, professional guidance or local tax law should be consulted.