Grund und Boden
The land portion of a property, not depreciable.
§7 Abs. 4 EStG
Grund und Boden is the land portion of a rental property, separated from the building standing on it. The split matters because AfA applies only to the building. A flat 20 % land / 80 % building ratio is not an automatic tax-office default. Use a defensible contractual allocation when it reflects the real economic values, local land-value evidence and the BMF Kaufpreisaufteilung work aid when needed. Anlage V Easy keeps the entered split visible, but only the building share flows into AfA.
Last reviewed: by Yann Lephay.