Income objectives traditionally play an important role in agricultural policy. The discussion of the latest EU agricultural policy reform focused on the distribution of direct payments among farms: Do large farms need the same level of subsidies as small farms to secure income and occupation? Would a differentiation of payment levels by farm size be an effective instrument to achieve an objective like fair income? We analyze these questions using data from the Farm Accountancy Data Network (FADN). In view of the dynamic structural change of agriculture in Germany, we currently develop proposals for the further development of the FADN, in order to be able to capture the real situation of income and occupation in agriculture, also in the future.