Should persons register self-employment when selling standing timber, roundwood

If the sale of standing timber or round wood is of occasional nature (e.g. forest land is inherited, received as a gift, or the ownership thereof is restored), then there is no obligation to register self-employment.

If the sale of standing timber or roundwood has elements of continuity or seeking economic gain (e.g. forest land is purchased for the purpose of selling standing timber or roundwood), then the obligation to register self-employment arises. To determine whether sales meet the above elements of self-employment, the following are taken into account: continuity, repetition, intention to enter into more commercial transactions of a similar nature, motivation to generate income or other economic benefits.