Zusammenfassung
Summary
Due to the minor number of appropriate comparative purchase prices, the valuation of agricultural land often proves to be difficult. Thus taking account of lease prices to increase the database seems to be appropriate. With a proven evidence of functional dependence of lease prices on purchase prices, both data could be introduced to the comparison computations method. But in this context it has to be clarified, which lease prices and purchase prices actually represent the market value. The answer to this question is a focal point of the present article.