> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024410-kosten-fuer-dachrinnenreinigung-1.md). # Costs for ground rent and heritable building rights Help on the Immodio entry item Costs for ground rent and heritable building rights.
Use this category for **ground rent paid on a running basis** where your let building is located on land that does not belong to you but over which you have a **heritable building right**. Typically you pay the landowner an agreed amount regularly for being allowed to use the land on the basis of the heritable building right. The following terms are also common for this: * heritable interest, * long lease, * long lease rent, * or ground rent. {% hint style="info" %} In law the term **ground rent** in particular is decisive today. {% endhint %} #### **What is a heritable building right?** With a heritable building right, the **land and the building** do **not belong to the same person** economically or in law. The landowner remains the owner of the land. The holder of the heritable building right, on the other hand, receives a long-term right, secured in the land register, to have a building on that land. In return, a **ground rent** payable regularly is often agreed. **Example** You own a let apartment building standing on land with a heritable building right. Under the heritable building right agreement you pay the landowner per month: **€500 of ground rent** Per year that gives: **€500 × 12 months = €6,000** You enter this **€6,000** paid on a running basis in **"**[**Costs for ground rent, heritable building rights and long leases**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/kosten-fur-erbbauzins-erbzins-erbbaurecht-erbpacht.md)**".** #### **Running ground rent can be income-related expenditure** Where the building on the land subject to the heritable building right is let, the running ground rent is in principle economically connected with the **income from letting and leasing**. It can therefore in principle be taken into account as income-related expenditure under **Section 9 EStG**. **Example** Annual ground rent: **€4,800** The building is let entirely for residential purposes. The **€4,800** can then in principle be attributed entirely to the letting. The ground rent is not treated as part of the building depreciation but, where paid on a running basis, is in principle an expense of its own. #### **Partial private use** Where the building is not let entirely, the ground rent may not automatically be taken into account in full as income-related expenditure either. **Example** The building is: * **75% let**, * **25% used by the owner**. Annual ground rent: **€8,000** With a corresponding appropriate split, **€8,000 × 75% = €6,000** is attributable to the area let. The remaining **€2,000** concerns the private use and is in principle not income-related expenditure of the letting and is not entered in the category "[Costs for ground rent, heritable building rights and long leases](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/kosten-fur-erbbauzins-erbzins-erbbaurecht-erbpacht.md)". The split should be made by an **appropriate and comprehensible measure**, frequently by living or usable area for example. #### **Ground rent during a vacancy** Running ground rent can in principle still be connected with the letting during a temporary vacancy as well, where you **demonstrably still want to let the property**. **Example** An apartment stands empty for four months after the tenant moves out. You: * place rental advertisements, * carry out viewings, * and continue to look seriously for a new tenant. The ground rent that continues to run during this time does not in principle lose its connection with the letting merely because of the vacancy. {% hint style="info" %} The position can be different where you finally give up the intention to let and want to use the property yourself permanently, for example. {% endhint %} #### **Adjustments and additional payments of the ground rent** Heritable building right agreements frequently contain provisions under which the ground rent can be adjusted over time. This can give rise, for example, to: * increases in the running ground rent, * additional payments, * or corrections for past periods. Such payments are in principle likewise part of the ground rent costs, provided they are actually based on the existing heritable building right relationship. **Example** The previous ground rent: **€400 per month** After a contractual adjustment: **€450 per month** The landowner also requires a justified additional payment of: **€300** The running payments and the associated additional payment are accordingly likewise assigned to this category. #### **Assignment in Immodio** With this category the assignment is to the **property**. Select the property whose land is subject to the heritable building right and for which the ground rent is paid. #### **Do not recover from the tenant** With **residential letting, ground rent is in principle not a recoverable type of operating cost** under the Operating Costs Ordinance. It arises because of the special legal relationship between the landowner and the holder of the heritable building right and not from the running intended use of the building by the tenants. Running ground rent may therefore **not** be passed on to the tenants through the operating cost statement. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. {% hint style="info" %} With commercial rental agreements, costs can partly be allocated more extensively by contract. That does not change the fact that ground rent is **not automatically an operating cost item under the Operating Costs Ordinance**. {% endhint %} #### **Which documents should you keep?** Keep in particular: * the **heritable building right agreement** including addenda, * agreements on the amount of the ground rent, * letters about increases in or adjustments to the ground rent, * proof of payment or bank statements, * statements of additional payments, * extracts from the land register or the heritable building right register, where applicable, * with mixed use, a comprehensible calculation of the **share relating to the letting**, * with advance payments, documents on the period to which the payment relates, * and with a vacancy, evidence of the continuing intention to let, where applicable. This keeps it comprehensible which heritable building right relationship the payment is based on, for which property it was made and which amount is actually attributable to the letting.