Content
About the statistics
Definitions
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Name and topic
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Name: Forest owners' income
Topic: Agriculture, forestry, hunting and fishing
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Next release
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Responsible division
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Division for Housing, Property, Spatial and Agricultural Statistics
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Definitions of the main concepts and variables
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Forest property
Property with at least 25 decares of productive forest area. Property parcels belonging to the same owner within one municipality are treated as one property.
Personal forest owner
Forest owner owning forest area as an individual owner. Forest areas owned jointly by several individuals are included for one of the owners; the reference owner.
Legal owners
Central government, the Educational Fund, common forest owned by the central government (Statsallmenning), common forest not owned by the central government (Bygdeallmenning), limited company, foundation, municipality etc.
Gross income
Total wages and salaries pesnsins, entrepreneurial income and proeprty income.
Personal wages and salaries
Comprise payments in cash and in kind, taxable sick pay and unemployment benefit.
Pensions
Cover all benefit paid by social security and private pension and life insurance benefit.
Entrepreneurial income
A result of activities of a self-employed person, and is estimated from profit and loss account and balance sheet. The entrepreneurial income is transferred to the tax return and is included in the calculation of ordinary income.
Entrepreneurial income from agriculture
This is positive entrepreneurial income from agriculture according to tax return. Including 2011, entrepreneurial social security benefits in agriculture,forestry and fishery are included. As from 2012 social security benefits from primary industry are include in total entreprenurial income. Deductions such as membership payments to industry organisations, the year's entrepreneurial deficit, interest on debt and a separate agricultural deduction are not deducted.
Entreprenurial income from forestry
This is positive entrepreneurial income from forestry according to tax return. In addition, entrepreneurial income from forestry also comprises sickness benefit for persons without entreprenurail income in agriculture and fisheries.
Other income
Consist mainly of interest income, dividends, realised capital gains, rent and other income from property.
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Standard classifications
Additional information
Tax is imposed on the average entrepreneurial income from forestry in the preceding five years.