Method for establishing the break resistance of a tree, comprising the following steps: - determining a trunk cross-section of the tree which is intended to be assessed; - detecting at least one largest and one smallest diameter in the trunk cross-section and the shape thereof with any damage to the trunk cross-section which may be present, - calculating - based on an axis which extends through a geometric centre of gravity of the trunk cross-section - the neutral axis - a percentage relative direction-dependent load-bearing capacity in a plurality of definable directions via resistance torques which are associated in each case with the trunk cross-section and which are specifically established in accordance with the anisotropy of the material, wherein in order to calculate a respective percentage relative direction-dependent load-bearing capacity for each of the plurality of definable directions a resistance torque which is established in each case in a trunk cross-section which is intended to be assessed and which may be damaged is divided by an established resistance torque of the same trunk cross-section in an assumed undamaged state; and - combining the calculated percentage relative direction-dependent load-bearing capacities in order to evaluate the break resistance of the tree, wherein during the evaluation of the break resistance a comparison of the trunk cross-section which is intended to be assessed with an intact trunk cross-section on the same trunk of the tree is carried out in order to determine a relative basic resistance RGS, and wherein during the evaluation or calculation of the break resistance a quotient of D 3 / H 3 is taken into consideration, wherein D is the diameter of the trunk cross-section and H is the height of the tree. - determining a trunk cross-section of the tree which is intended to be assessed; - detecting at least one largest and one smallest diameter in the trunk cross-section and the shape thereof with any damage to the trunk cross-section which may be present, - calculating - based on an axis which extends through a geometric centre of gravity of the trunk cross-section - the neutral axis - a percentage relative direction-dependent load-bearing capacity in a plurality of definable directions via resistance torques which are associated in each case with the trunk cross-section and which are specifically established in accordance with the anisotropy of the material, wherein in order to calculate a respective percentage relative direction-dependent load-bearing capacity for each of the plurality of definable directions a resistance torque which is established in each case in a trunk cross-section which is intended to be assessed and which may be damaged is divided by an established resistance torque of the same trunk cross-section in an assumed undamaged state; and - combining the calculated percentage relative direction-dependent load-bearing capacities in order to evaluate the break resistance of the tree, wherein during the evaluation of the break resistance a comparison of the trunk cross-section which is intended to be assessed with an intact trunk cross-section on the same trunk of the tree is carried out in order to determine a relative basic resistance RGS, and wherein during the evaluation or calculation of the break resistance a quotient of D 3 / H 3 is taken into consideration, wherein D is the diameter of the trunk cross-section and H is the height of the tree.