Investor Guide
2026-10-10 09:42

Dach und Fach (roof and structure): The Owner's Main Non-Recoverable Cost

Dach und Fach is German lease shorthand for a building's roof and structure, which a typical "double net" lease leaves with the landlord. For a supermarket owner it is the main non-recoverable cost: in our experience, a new store with a modern lease leaves about 8–15% of net rent in such costs, mostly roof and structure.

What it is

The phrase is attested from the 17th century and meant "the whole house": a Fach is a panel of a half-timbered wall between the frame's beams (Pfeifer's etymological dictionary, DWDS). In leases its meaning has narrowed to the building's shell. The Civil Code does not use the term, but the federal valuation ordinance (ImmoWertV) does. By default the landlord must keep the premises fit for their contractual use (§ 535(1) sentence 2 BGB), and wear and tear from normal use is not the tenant's responsibility (§ 538 BGB). A typical lease passes the interior to the tenant and leaves roof and structure with the landlord.
A standard-form clause can shift maintenance and repair to a commercial tenant only for damage arising from its use or risk sphere. Imposing the upkeep of common areas on it by standard terms, without a cap, is void (BGH, 6 April 2005, XII ZR 158/01). Roof and structure generally lie outside that sphere, so a standard-form clause handing them to the tenant deserves a lawyer's second look (see Part 10 of the series German Prime Retail).

Why it matters to investors

The same ordinance shows the scale. Where the landlord maintains "Dach und Fach", a self-service store's maintenance is set at half the residential rate: €5.85 instead of €11.70 per m² a year at 2021 prices, indexed since (ImmoWertV, Annex 3; Part 10). For a 2,000 m² store that is about €11,700 a year at 2021 prices (our calculation).
Once the five-year warranty period, which runs from acceptance (§ 634a BGB), has expired, repairs to roof and structure fall on the owner (Part 7). Setting money aside inside the GmbH is sensible but brings no tax relief in advance. Accounting rules allow no provision for future repairs (§ 249 HGB), and works within three years of purchase that exceed 15% of the building's cost must be capitalised rather than expensed (§ 6(1) no. 1a EStG).

What to check

• How the lease defines Dach und Fach: roofing, load-bearing walls, foundations, façade, windows, building services, car park.
• Whether standard terms shift roof and structure to the tenant.
• The roof's condition, the membrane's service life, the acceptance protocol and the date the warranty expires.
• An annual repair reserve in the GmbH's budget.
• Major works in the first three years after purchase, and the 15% threshold (§ 6(1) no. 1a EStG).
Related terms: Betriebskosten · Gewährleistung · Abnahme
Sources: BGB §§ 535, 538, 634a; HGB § 249; EStG § 6(1) no. 1a; ImmoWertV, Annex 3; BGH, judgment of 6 April 2005, XII ZR 158/01; DWDS, entry "Fach" (W. Pfeifer's etymological dictionary); Gordon Real Estate Group, "German Prime Retail", Parts 7 and 10. Legal position as of 10 October 2026.
Photo: Alex Block / Unsplash
This entry is general information and not legal or tax advice.