The income from land and forestry ("§13 EStG) belongs to the seven Einkunftsarten, which know the German Einkommensteuerrecht. To the income belong:

1. An income from the enterprise of agriculture, forestry, viticulture, horticulture and from all enterprises, which win plants and plant parts with the help of the natural forces.

2. An income from hunt.

3. An income from animal breeding and animal husbandry, but fixed livestocks of per agricultural unit area may not be exceeded

4. An income from Binnenfischerei, Teichwirtschaft, pisciculture, beekeeping and

5. An income from forest and agricultural subsidiary establishments

An income from land and forestry is considered only if they exceed 670 "€ and/or 1340 "€ with spouses. In this case a free allowance for land and forest we shank is taken off i.H.v. 670 "€ and/or from 1340 "€ with spouses from the total amount of the income. The free allowance applies however no, if the sum of the income is more than 30,700 "€, with spouses of 61.400 "€.

Articles in category "An income from land and forestry"

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