Bodenrichtwert
The official reference land value per square metre.
The Bodenrichtwert is an average land value per square metre published by the local expert committee (Gutachterausschuss) for a zone with similar conditions, under §196 BauGB. For a landlord it is the main public input for the land/building split: multiply the Bodenrichtwert by the plot size, or by your co-ownership share of the plot for a flat, to estimate the land value, then compare it with the building value. The values are published for reference dates and can be looked up in the BORIS portals. The BMF Kaufpreisaufteilung work aid uses them too. Use the value for the zone and date closest to your purchase, and keep a printout, because the land share directly reduces your AfA basis.
Last reviewed: by Yann Lephay.