The value of forest assets is determined based on commonly used calculation principles. These principles are available to anyone, and the valuation method is always the same to ensure the equal treatment of all shareholders. The share of the jointly owned forest belonging to a new member is calculated based on up-to-date forest resource data, by comparing the value of the assets to the corresponding value of the jointly owned forest.
The administrative board of the jointly owned forest decides on the incorporation of a new area according to the principles approved by the partnership. When the jointly owned forest receives new shareholders, the shares of all shareholders are recalculated.
Areas are incorporated against shares in the jointly owned forest, based on a mutual agreement between the new shareholder and the jointly owned forest. This agreement specifies the incorporated area, the corresponding share assigned from the jointly owned forest, other terms and conditions, and any other matters important to the parties.
An estate is incorporated into the jointly owned forest through a land survey process, the fees for which are covered by state assets. Since incorporation into a jointly owned forest is not equivalent to a transfer of real estate, it is not liable to transfer tax nor does it incur taxable capital gains.