Grund und Boden
The land portion of a property, not depreciable.
Grund und Boden is the land portion of a rental property: the plot itself, separated from the building that stands on it. This split matters because German tax depreciation (AfA) applies only to the building. The land is not considered to wear out through use, so it is excluded from the AfA basis even when the apartment or house is rented out and declared in Anlage V. In practice, landlords need to divide the purchase price, not just the yearly expenses, between land and building. A simple 20 % land / 80 % building split may be used as a rough starting point, but it is not automatically accepted for every property. City-center apartments, expensive land, and older buildings often produce a higher land share. The safer workflow is to derive the split from local Bodenrichtwerte, purchase contract details, building age, and usable area. For Anlage V Easy, the key point is operational: only the building share flows into AfA, while the land share stays visible as documentation for the calculation.
Last reviewed: by Yann Lephay.