Steuerliche Besonderheit Land und Forstwirtschaft?

The tax treatment of agriculture and forestry differs in some aspects from other sectors. Here are some tax peculiarities to note:

1. Income Tax: Farmers and foresters can tax their income according to the average rate procedure. It is not based on actual income, but an average of recent years. This is intended to compensate for fluctuations in agricultural production.
2. Revenue tax: Farmers and foresters may be exempted from VAT under certain conditions. This applies in particular to small business operators who do not exceed certain turnover limits.
3. Investment deduction: farmers and forestry farmers may claim an investment deduction amount. This allows a part of the planned investment to be claimed in advance in a tax-reducing manner.
4. Special depreciations: Special depreciations may be used for certain investments in agricultural and forestry enterprises. This should create incentives for investment in the sector.
5. inheritance and donation tax: The transfer of agricultural and forestry assets to the next generation may be subject to special tax regulations. In this case, allowances and benefits may be used.

It is important to note that the tax treatment of agriculture and forestry can vary depending on the country and legal order. It is recommended to contact a tax advisor or a tax authority on tax matters in order to obtain accurate information tailored to the individual case.