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La préparation de la transmission du patrimoine agricole

Author

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  • R. Dozat
  • P. Berger

Abstract

[eng] As a result of the high level of investment, particularities inherent to the type of business and the complex legal context, farm transfer is a tricky problem usually requiring a previous reorganization of the assets. Laws have indeed been passed to enable adequate legal arrangements - for example GFAs (Groupements fonciers agricoles) Groupements forestiers and long term leases - to be made, but this does not solve all the legal or tax problems which arise the unexpected death or retirement of the farmer. . It is often necessary to anticipate further and set up a frame work adapted to the situation, a farm transfer scheme. [fre] Compte tenu de la présence d'un investissement important, de particularités propres à l'exploitation et d'un environnement juridique fort complexe, la transmission de l'entreprise agricole est une opération délicate qui nécessite le plus souvent une restructuration préalable du patrimoine. Le législateur a certes pris peu à peu des dispositions de faveur pour la création et le fonctionnement de structures juridiques appropriées tels les groupements fonciers agricoles, les groupements forestiers ou les baux à long terme. Ce qui est loin de régler tous les problèmes juridiques ou les conséquences fiscales attachées à la disparition prématurée ou même au départ volontaire de l'agriculteur. . Il faut souvent aller plus loin, préparer les structures d'accueil les plus adaptées à la situation et mettre au point un véritable plan de transmission de l'entreprise.

Suggested Citation

  • R. Dozat & P. Berger, 1985. "La préparation de la transmission du patrimoine agricole," Économie rurale, Programme National Persée, vol. 170(1), pages 17-20.
  • Handle: RePEc:prs:recoru:ecoru_0013-0559_1985_num_170_1_3200
    DOI: 10.3406/ecoru.1985.3200
    Note: DOI:10.3406/ecoru.1985.3200
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