Eigenbestand

Eigenbestand is a term used to describe the portion of forest stand that is owned and managed by the forest owner as part of the owner’s own asset. It distinguishes owned timber from timber on the same land that does not belong to the owner, often referred to as Fremdbestand, which is subject to different contractual and accounting arrangements. The concept is central to forest management, accounting, and valuation.

In forestry practice, Eigenbestand encompasses all trees on a property that the owner has the rights to harvest, manage, and regenerate. Management decisions, such as thinning, final cutting, and replanting, are planned to optimize growth, yield, and sustainable harvest levels for the owner’s long-term interests. The size and composition of the Eigenbestand are determined through regular inventories and measurements of standing volume, typically expressed in cubic meters of wood (solid volume), with attention to species mix and age structure.

Economic and tax aspects: The Eigenbestand is treated as a long-term asset on the owner’s balance sheet and is valued based on growth potential, wood prices, and regulatory rules. Harvest planning aims to balance present revenue with future growth, regeneration, and compliance with sustainable-use requirements.

In broader contexts, the term also appears in corporate or public forestry to denote a company’s own stock of timber or timber-like resources held for use or sale, contrasting with external or leased material. The distinction between Eigenbestand and Fremdbestand affects reporting, subsidies, and management rights.