Deduction for leasehold land

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If you lease land for housing, you will be entitled to a deduction from the capital for the obligation to pay ground rent (deduction for debt).

The value of the leased plot must be included in the tax value of the housing, so that you are entitled to a deduction for debt concerning the capitalised obligation to pay ground rent.

The deduction for debt amounts to the ground rent at the end of the year multiplied by a factor of ten. This also applies if you have a share in a housing cooperative (housing associations and limited liability housing companies) or a share in a jointly owned property.

Where do I enter the deduction in my tax return?

Use item 4.8.1.

Why haven't I got a preliminary tax calculation on my tax return?

There could be a number of reasons why you haven't received a preliminary tax calculation on your tax return.

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