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.