Great forum. Thank you very much for all the helpful answers. We are aware that with a 1000 m2 property, you really have to keep up. But we like being outside and like to get involved, and we know from our families how much work it takes. At the moment, the building land, the possibly designated arable land for us, and the remaining arable land are combined on one parcel. If we were to combine the 1000 m2 into one parcel. I have a question regarding the tax: The owner is the son of a farmer who has already passed away and who stopped the operation 12 years ago. The father passed away 8 years ago and bequeathed the property to his son. I understand §23 of the Income Tax Act to mean that the owner does not have to pay taxes when selling the property, since the property has been in his (or rather the deceased father's) ownership for over 10 years. Am I correctly informed? If the owner still had to give 50% of the increase in value of the property (due to the rezoning to building land) to the tax office, his incentive to enter into negotiations would of course be even less. Regards, Christian