Probleme der Gewinnermittlung in forstwirtschaftlichen Betrieben für Zwecke der Einkommensteuer

1953/1954

S. 120-126

Unselbständiges Werk

200170639

Allgemeine Forst- und Jagdzeitung 1953 ; 125(4), S. 120-126

The profit of forest enterprises is subject to income tax under the Tax Laws in force in Western Germany. Thereby ordinary and extraordinary forest utilisations are distinguished. Ordinary forest utilisations are subject to the normal income tax tariff, whereas a reduced tariff is applied to extraordinary utilisations. The normal yield fixes the limits of ordinary and extraordinary fellings. Fellings up to the amount of sustained yields are considered as ordinary, higher fellings as extraordinary. Some representatives of the Finance Administration suggested recently an assessment of profits of forest enterprises according to the regulations applying to commercial enterprises subject to income tay, i.e. that also the profit of forestry enterprises should be shown in a balance sheet.