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Skogfond | Forestry Fund
The scheme started in 1932 to ensure finances for rejuvenation after harvesting forests. Later, several forest measures have been added to the scheme, and the share of income to be disposed of has been adjusted. Now, the forest owner decides for him-/herself how much to set aside, within 4-40% of the sales revenue. The money is not taxed when it is set aside, but 15% of the money used from the fund is taxed. The forestry fund belongs to the forest property and should be used for silviculture, forest roads, forest inventory, production of Christmas trees, courses for the forest owner or employees, environmental measures, and the establishment and expansion of bioenergy plants. The forest owner is not given interest on the contribution to the forestry fund. This money is used to manage the scheme, and measures that will benefit the forestry community, e.g. information to forest owners and schools, development projects etc. The Government considers the scheme to be one of the most important measures in the forestry.