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Concepts and definitions

Agricultural income

Agricultural income is the sum of earned income and capital income from agriculture plus shares in business partnerships' earned income and capital income from agriculture.

Farm

The Farm Register defines a farm as an "active holding" with agricultural production and at least one hectare of arable land in use. A holding with less than one hectare of arable land in use is considered to be a farm for statistical purposes if its economic size is at least 1 European Size Unit (ESU), i.e. 1200 euros.

In agricultural income and tax statistics a farm is defined as a holding which has at least 2 hectares of arable land under cultivation and is held by an individual.

In agricultural business and income statistics a farm is defined as a holding which has at least 2 hectares of cultivated farmland and is taxed under the Farm Income Tax Act.

Farming

Farming comprises all agricultural and forestry activities of a farm. Agriculture includes agriculture proper as well as special farming and other activities associated with agriculture or forestry that are not deemed to constitute a separate business.

Net agricultural income

Net agricultural income is the income received in money or money's worth in the tax year, after deduction of expenses incurred in acquiring or maintaining the income.