Current issue: 54(3)
Under compilation: 54(4)
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.