[lb1lf]

Presumably, yes.

IANAL, and I have only heard about a couple of cases where people have been taxed under this statute - typically carpenters having built or renovated their own homes or cottages.

(Their obvious disadvantage being, of course, that the result of their labour is very tangible - and that whenever you do any significant building work, you'll need permits and documentation afterwards, making it difficult to discreetly renovate something off the books...)

[KellyCriterion]

I have seen very wierd tax laws in other EU countries, but this is really "fresh": In that case I would somehow try to do it without someone noticing (so treat your neighbours well :-D) - this is similar to collect taxes on food that Ive grown on my balcony

[stdbrouw]

I read the Norwegian article that was linked, and it isn't actually similar: you would only have to pay taxes on food you've grown on your balcony (and mean to consume yourself) if you are a farmer, are growing it during regular working hours, and have an insanely huge balcony.

Another thing that makes home construction a bit different in this regard is that you could claim to build a house for yourself, live in it for a bit, and then sell it on a couple of years later. That'd be an easy way to avoid or evade taxes. Not so easy with lettuce -- once you've eaten it, you've eaten it.