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  1. Had a  search on TT & Google but couldn`t find this particular circumstance. ( probably using the wrong search strings )   A friend in the UK ( resident ) has rental income from property in Germany ( around 9k ). She is not sure if she should be declaring / taxing this in Germany. From my research, she is probably   " Beschränkte Steuerpflicht in Deutschland "  & she should be declaring this to her local finanzamt ( where the property is )  Is this correct? Hoping  @PandaMunich or someone else can confirm this. If not, no problem, I can call my Steuerberater after the holidays and ask them.