The layering of the soil profile can influence the accumulation of infiltrated water and the way in which subsurface runoff is formed. This paper examines a mountain podzol characterized by clearly developed soil horizons. After these horizons had been identified, distinct soil layers were defined (the eluvial horizon, the spodic horizon (undifferentiated), and weathered bedrock). Saturated hydraulic conductivity (Ks), particle size distribution and bulk density were measured in these layers. A visualization of the distribution of infiltrated water in the podzolic profile was performed using a dye tracer experiment. The accumulation of dyed water and a distinct lateral flow were detected in the eluvial layer. Only limited entry of water into the spodic layer was observed. These effects were caused by changes in soil hydraulic properties (SHP) among the investigated layers. For the spodic horizons, the measured Ks value (crucial SHP) was significantly lower than the Ks values for the other tested horizons. The probable reason for the lower Ks was an accumulation of fine particles and various substances in the spodic horizons, and corresponding changes in the porous system. The observed effects of layering indicate that water can be accumulated and subsurface runoff can be formed over the spodic layer during intensive rain or snow melting.