Current issue: 53(4)
Under compilation: 54(1)
Small-scale forest holdings are a specific research interest of forest research as they have many special questions in the sense of forest management. The article presents the characters of small-scale forest holdings in Germany. In connection to agricultural activities three different forms of forest use can be distinguished. They are forest-agriculture holdings, where forestry has an equal meaning with the agriculture; agricultural holdings with small areas of forest used only for fire wood or other household purposes; and thirdly farms with very small parcels of forest with no economic meaning and also minor household use.
Forest research disciplines concerning these small-scale forest holdings and the policy instruments to enhance the sustainable management of these forests are discussed.
In the year 1925 harmonization of the forest taxation practices took place in the Federal Republic of Germany. The values are checked and renewed every six year, excluding the time of war. This unit value is a basis for many taxes and other payments, e.g. in cases of succession.
The article describes the ways the unit values have been historically calculated and the current practices. Also the forest inventory practices are discussed.