Grund und Boden

The land portion of a property, not depreciable.

Grund und Boden refers to the land on which a building sits. Land does not depreciate under German tax law, so it is excluded from the AfA basis. Typical split: 20 % land / 80 % building, with urban properties weighted more toward land. Exact ratios can be derived from Bodenrichtwert data (BORIS-D).