[5] Podzols can occur on almost any parent material but generally derive from either quartz-rich sands and sandstone or sedimentary debris from magmatic rocks, provided there is high precipitation.

[6] Most Podzols are poor soils for agriculture due to the sandy portion, resulting in a low level of moisture and nutrients.

The E horizon (or Ae in Canadian soil classification system), which is usually 4 to 8 centimetres (1.6 to 3.1 in) thick, is low in Fe and Al oxides and humus.

The complexes move with percolating water further down to illuviated horizons which are commonly coloured brown, red or black as they accumulate and consist of cemented sesquioxides and/or organic compounds.

[10][11] Medium to coarse textured soils with base-poor parent material (usually rich in quartz) also promote podzolization, as they encourage percolating water flow.

[11][12] The soil-forming process of podzolization can be broken down into two main steps: In the topsoil of acidic soils, organic matter (mostly from plant litter, the humus layer and root exudates) together with Al- and Fe-ions, form organo-mineral complexes.

Usually, the boundary between the B and eluvial Ae (or E) horizon is very distinct, and sometimes a hardpan (or Ortstein[12]) can form, as the relocated Fe and Al and organic matter increase mineral particles, cementing them into this compacted layer.

A decreased water conductivity due to higher clay content can also result in the early flocculation of organo-mineral complexes.

[10] Podzolization also promotes the relocation of some nutrients (Cu, Fe, Mn, Mo and P) that sometimes brings them closer to plant roots.