Agricultural income is divided into income from capital and earned income. Income from capital is not taken into account in terms of adjustment, but agricultural earned income may affect the amount of your earnings-related unemployment allowance. If you engage in agriculture, send your personal taxation decision to the unemployment fund along with your application. Income from leased farmland can be taken into account in adjustment.
Agricultural income fall under the scope of sales tax. Any income from timber sales are considered income from capital, and will therefore not be taken into account in terms of adjustment. However, the forestry work done is considered earned income and therefore included in the adjustment. By forestry work, we mean in this context the felling or transportation related to timber sales. If you engage in forestry, attach to your application your personal tax decision indicating any income.