Kernrechtsfrage
Whether direct payments must be taken into account when valuing agricultural land for bonitation.
Extrahierter Entscheid
Yes. Direct payments are part of the valuation basis and must be considered.
Extrahierte Begründung
Section 77(1) BVD requires valuation according to yield value; the valuation guidance expressly includes direct payments in the calculation of average values, and recent scholarship and the Federal Office for Agriculture confirm this approach.