Income from agriculture and forestry resulting from the use of wood as a result of force majeure (calamity use) is taxed at a reduced rate as extraordinary income. It is about wood uses that are caused by natural events, e.g. B. ice, snow, wind break, insect damage, landslide, earthquake or fire.
Calamity use
Was the explanation to "Calamity use"Helpful? Rate now:
More explanations about taxes
- Income tax: business expenses, special expenses and extraordinary burdens
- Revenue sovereignty
- Competing Legislation
- Survey procedure
- Place of management in tax law
- Legal sources
- Transparency principle
- Tax entanglement
- Synthetic tax
- Schedule tax
- Import sales tax (acquisition tax)
- Performance principle
- What is tax evasion and black money?
- Income tax assessment
- Expense taxes
English 
German 