Resource information
The Act provides for the general principles of civil law of Estonia. Notably, it defines the concepts of movable and immovable property defining the latter as a delimited part of land (plot of land). The essential parts of an immovable are the things permanently attached to it, such as buildings, standing crop, other vegetation and unharvested fruit. Further, it defines accessories of immovables and notes that the accessories of an immovable used in economic or professional activities also include the machines, equipment, tools and other movables situated on it and necessary for regular economic or professional activities on the immovable. Further, it adds that the accessories of an immovable used for agricultural purposes also include the agricultural inventory, machines and animals used for its management, and the products of the plot of land which are necessary for the continuation of management until the next harvest.
