Comparative procedure

In principle, a comparative procedure is used to determine the income value of individual uses or parts of agricultural and forestry assets in accordance with Section 37 I BewG. In contrast, the unit valuation according to § 37 II BewG is to be carried out with the help of an individual income value method.

According to § 38 I BewG, the comparative procedure is based on a comparison of the income conditions of individual farms; this takes into account the different profitability of the individual uses. A distinction must be made between natural (e.g. the nature of the soil) and economic yield conditions (e.g. the traffic situation). The profitability is expressed as a numerical ratio of the net income.

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