The transfer of agricultural land raises complex tax law issues: Is the property considered business or personal assets? Is it agricultural land as defined in Art. 18(4) of the Federal Income Tax Act (DBG)? What are the tax implications of transferring a farm at its income value, selling it to a third party, or selling building land? These questions are addressed in a practical manner using four case studies.
Title: Fachanwalt SAV Erbrecht, dipl. Ing. Agr. FH
Position: Gründer und Partner
Organization: Ritter Koller AG
