The answer in one sentence
In one case you sell the harvesting rights to the standing timber; in the other, you sell the entire property. We explain how the transaction, responsibilities and what remains in your ownership differ.
The short answer
Selling harvesting rights. You transfer the right to carry out an agreed harvest and acquire the timber. The land remains yours. The agreement must be recorded in writing or in a form reproducible in writing; no notarised property transaction is required.
Selling the property. You sell the immovable together with the forest growing on it. The transfer requires a notarised agreement, and ownership changes through the corresponding entry in the Land Register.
Every other difference follows from those two sentences.
What selling harvesting rights means
Transferring harvesting rights to standing timber gives the buyer the right to carry out the agreed harvest on the agreed property and acquire the timber. The agreement records the property, type of harvesting, area, estimated volume and other agreed terms.
The legal form is simpler than for a property sale, because the transaction does not require a notarial transfer of the immovable.
After the harvest:
- the land remains in your ownership and the Land Register entry does not change;
- the owner remains responsible for the obligations attached to the forest land, including regeneration where required;
- land tax remains the owner’s responsibility;
- the composition and value of the property change because the harvested timber is no longer standing.
What selling the property means
A transfer of immovable property requires a notarised agreement, and ownership passes through the corresponding Land Register entry. The notarial process also deals with the legal information relevant to the transaction, such as ownership and registered encumbrances.
After ownership has transferred, the property and the obligations connected with its future management pass to the new owner. For someone who no longer wants to own or manage the property, this is the main practical difference from selling harvesting rights.
Money: what exactly are you selling
This is where the financial difference between the two options becomes clearest.
The price of harvesting rights reflects the value of the timber covered by the agreement, together with factors such as standing volume, assortment distribution, harvesting conditions, access and forwarding distance.
The price of the property reflects the forest and the land as a whole, including:
- standing timber, including mature, young and middle-aged stands
- the value and condition of the land
- access, restrictions and management conditions.
After harvesting, you still own the land and the remaining forest, but the structure of the property’s value has changed.
A meaningful comparison is therefore not simply harvesting-rights price versus property price. You also need to consider the value of the property that remains after harvesting.
Liability after the deal
| Selling harvesting rights | Selling the property | |
|---|---|---|
| Ownership of land | remains with the owner | transfers to the buyer |
| Regeneration obligations | remains with the owner | pass with ownership |
| Land tax | remains with the owner | becomes the new owner’s responsibility |
| Future forest management | remains with the owner | becomes the new owner’s responsibility |
| Legal form | written / reproducible in writing | notarised |
| Land Register | ownership does not change | ownership entry changes |
Time and legal form
A harvesting-rights transaction generally involves the agreement, any required forest notification and the agreed timing of the work. The exact process depends on the property and the planned harvesting.
A property transaction requires a notarial agreement and a Land Register entry. If ownership relations are more complex, for example because of co-ownership or a recent succession, additional preparation may be needed.
Taxes
Income from harvesting rights, timber and the sale of forest land is taxed under different rules. Private forest owners may have specific deductions and expense rules for income from harvesting rights and timber, while the taxation of a property sale follows the rules for transferring immovable property.
For inherited property, the deductible acquisition cost is generally limited to documented expenses incurred by the successor. Tax treatment depends on the circumstances, so it should be checked before the transaction. Check the current rules with the Tax and Customs Board or a tax adviser before making the final comparison.
Which to choose
Selling harvesting rights suits you if:
- you want to realise timber value while keeping the land
- the property has long-term or personal value to you
- you are prepared to continue managing the forest afterwards
- the stand is suitable for harvesting but you do not want to sell the property
Selling the property suits you if:
- you no longer want to own or manage the property
- ownership is being reorganised between heirs or co-owners
- the property is distant or fragmented
- you do not want to take on future management obligations
- you want to realise the value of the property as a whole
A third option
Thinning is another option where it is silviculturally appropriate. It can generate intermediate income while improving growing conditions for the trees that remain, without selling the land or carrying out regeneration felling.
We buy both forest properties and harvesting rights. If you are unsure which option fits your situation, send us the cadastral reference and we can assess both alternatives. Comparing actual figures makes the difference easier to understand.
Send us the cadastral reference and your contact details. We will review the property and make an offer.
These articles provide general background information and do not replace legal or tax advice. For a specific transaction, check the applicable requirements with the Tax and Customs Board, the Environmental Board or a specialist in the relevant field.
Updated 2026