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La transmission de l'entreprise agricole : succession non préparée

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  • Pillebout, Jean-François

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.

Suggested Citation

  • Pillebout, Jean-François, 1985. "La transmission de l'entreprise agricole : succession non préparée," Économie rurale, French Society of Rural Economics (SFER Société Française d'Economie Rurale), vol. 170.
    • Handle: RePEc:ags:ersfer:351587
    DOI: 10.22004/ag.econ.351587
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    Keywords

    Farm Management;

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