La transmission de l'entreprise agricole: succession non préparée

Jean-François Pillebout

Économie rurale, 1985, vol. 170

Abstract: In spite of changes brought about by agricultural problems French law is strict as far as successions are concerned. The fact that heirs cannot be totaly disinherited, division into equal parts, the fact that agreements cannot be made concerning successions to come, are obstacles to the transfer of farm businesses. The impossibility of bequeathing lease rights except between parents and children increases the fragility of the businesses from a legal point of view. In addition, agricultural change has meant an enormous increase in the amount of capital invested without increasing its profitability. In such a context farm businesses stay within the family, which request some precautions to avoid conflicts between the children and excessive taxation.

Keywords: Farm; Management (search for similar items in EconPapers)
Date: 1985
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Persistent link: https://EconPapers.repec.org/RePEc:ags:ersfer:354151

DOI: 10.22004/ag.econ.354151

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