Income from agriculture and forestry (Germany)

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Income from agriculture and forestry are one of seven in § 2 para. 1 EStG these seven types of income in Germany and are among the profit income .

According to § 13 EStG, the income includes :

  1. Income from the operation of agriculture , forestry , viticulture , horticulture and from all operations that extract plants and plant parts with the help of natural forces.
  2. Income from hunting .
  3. Income from animal breeding and keeping if a certain number of livestock per unit of agricultural area is not exceeded
  4. Income from inland fishing , pond farming , fish farming , beekeeping and traveling sheep-keeping
  5. Income from forestry and agricultural subsidiary operations

Allowance for agriculture and forestry

Income from agriculture and forestry is taken into account for tax purposes in accordance with Section 13 (3) EStG if it exceeds € 900 or € 1,800 for spouses. However, this tax exemption only applies if the total income does not exceed € 30,700 (for spouses: € 61,400). So if there is income from agriculture and forestry in the amount of € 500 and the income limit mentioned is not exceeded, € 500 will be deducted from the income tax calculation. If € 2,000 has been achieved, the maximum amounts of € 900 or € 1,800 are used as the exemption.