Key Benefits:
1 Deemed value of return is the principal whose interest (annuity), calculated at the average rate applicable to first-tier mortgages, is, on average, a multi-year average of the income of the business or farm property operated under the conditions Usual.
2 To calculate the annuity, the operating income is generally divided between the two factors of production, namely capital and labour, on a pro rata basis. The share of capital income related to rural areas is an annuity.
3 The calculation period refers to the years 1994 to 2010. The yield value is calculated on the basis of the average of the domain rents calculated for the said period and an average interest rate of 4.41 %. 1
1 New content according to the c. I of the O of 26 Nov 2003, in force since 1 Er Feb 2004 ( RO 2003 4539 ).
1 The Guide to Estimating Agricultural Performance Value is set out in Appendix 1. 3
2 The standards and rates set out in Annex 1 are binding on the estimation bodies. 4
3 The estimate must take into account the outgrowths, rights, charges and easements attached to buildings and agricultural enterprises.
4 The result of the estimate will be recorded.
1 New content according to the c. I of the O of 25 Oct. 1995, in force since 1 Er Feb 1996 (RO 1995 5147).
2 New content according to the c. I of the O of 26 Nov 2003, in force since 1 Er Feb 2004 ( RO 2003 4539 ).
3 New content according to the c. I of the O of 26 Nov 2003, in force since 1 Er Feb 2004 ( RO 2003 4539 ).
4 New content according to the c. I of the O of 26 Nov 2003, in force since 1 Er Feb 2004 ( RO 2003 4539 ).
1 The factors mentioned in s. 3 of the Order of 7 December 1998 on agricultural terminology (OTerm) 1 Apply to calculate the number of standard labor units (UMOS) per enterprise. By July 1, 2016, the factors mentioned in art. 3 OTerm, which was in effect until the end of 2015, applies to calculate the number of standard labor units (UMOS) per enterprise. 2
2 In addition to para. 1, the following supplements and factors should be taken into account:
|
0.015 UMOS/ normal |
|
0.010 UMOS/ normal |
|
0.045 UMOS/ha |
|
0.300 UMOS/ha |
|
0.300 UMOS/ha |
|
0.900 UMOS/ha |
|
0.450 UMOS/ha |
|
0.060 UMOS/are |
|
0.250 UMOS/are |
|
0.250 UMOS/are |
|
1,000 UMOS/are |
|
2.400 UMOS/ha |
|
0.045 UMOS/ha |
|
0.012 UMOS/ha. 3 |
3 The animals referred to in para. 2, let. A and b, held in private or owned by third parties and held in livestock operations, shall be attributable only if the farming operation is managed on the basis of the account and at the risk of Operator. 4
4 The supplement for processing, storage and sale in existing installations of products derived from own agricultural production is calculated in UMOS according to the actual work. 5
5 For horticultural crops, the allocation of UMOS factors and supplements referred to in paras. 1 and 2 shall be by analogy. 6
1 RS 910.91
2 New content according to the c. I of O du 28 oct. 2015, in force since 1 Er Jan 2016 ( RO 2015 4487 ).
3 New content according to the c. I of the O du 23 oct. 2013, in effect since 1 Er Jan 2014 ( RO 2013 3705 ).
4 New content according to the c. I of the O du 23 oct. 2013, in effect since 1 Er Jan 2014 ( RO 2013 3705 ).
5 New content according to the c. I of the O du 23 oct. 2013, in effect since 1 Er Jan 2014 ( RO 2013 3705 ).
6 New content according to the c. I of the O of 25 June 2008, in force since 1 Er Seven. 2008 ( RO 2008 3587 ).
1 The references provided for in Art. 86, para. 1, let. B, LDFR may be excepted only if the non-agricultural use of the buildings concerned has been authorised in accordance with the Federal Law of 22 June 1979 on land use planning 1 (LAT).
2 Real property that is part of a non-agricultural ancillary business within the meaning of s. 3, para. 2, LDFR shall be the subject of a statement.
1 Authorities that enact allocation plans in accordance with the ATA 1 Shall order the de-listing of records where they have become moot as a result of a final change in the assignment plan.
2 The authorities granting the authorisations in accordance with Art. 60, let. A, LDFR order the ex officio cancellation of records for new buildings if they have become moot.
1 In the procedure for granting a derogation from the prohibition of material sharing or fragmentation, as well as in the procedure for the granting of a decision in respect of a finding or non-application of the LDFR, the competent authority concerned Authorisation within the meaning of this Act shall forward the case for decision to the cantonal authority responsible for construction outside the area to be built (Art. 25, para. 2, LAT 2 ) Where a construction or facility is located on the land concerned and is located outside the area to be built within the meaning of the land use law.
2 The competent authority for authorisation within the meaning of the LDFR shall only rule if there is a binding decision based on the law of spatial planning and the legality of the assignment of construction or Installation.
3 It is not necessary to coordinate procedures if it is obvious:
1 Introduced by Art. 51 of the O of 28 June 2000 on land use planning, in force since 1 Er Seven. 2000 ( RO 2000 2047 ).
2 RS 700
1 The Federal Office of Justice has the right to appeal to the Federal Court against decisions on appeal made in the last cantonal proceedings, based on the LDFR or the Federal Act of 4 October 1985 on the farm-farm lease 2 . 3
2 Decisions made in the last cantonal proceedings shall be notified to the Federal Office of Justice.
1 Introduced by Art. 51 of the O of 28 June 2000 on land use planning, in force since 1 Er Seven. 2000 ( RO 2000 2047 ).
2 RS 221.213.2
3 New content according to the c. II 18 of O of 8 nov. 2006 adapting Federal Council orders to the total revision of the federal procedure, in force since 1 Er Jan 2007 ( RO 2006 4705 ).
Are repealed:
This order shall enter into force on 1 Er January 1994.
1 This annex is not published in the RO. It can be ordered from the Federal Office for Construction and Logistics (OFCL), Sales of Federal Publications, 3003 Berne (RO) 1995 5147, 2003 4539).
1 Introduced by c. II of the O of 25 Oct. 1995 (RO 1995 5147). Repealed by c. II al. 2 of the O of 26 Nov 2003, with effect from 1 Er Feb 2004 (RO 2003 4539).