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Tax relief on farm transfers


A lower inheritance tax on the transfer of farms to the younger generation, provided the transfer guarantees the continuation of the farm and preserves the jobs for a certain period of time, for example. Inheritance tax only affects family businesses, not legal entities.


  • A properly functioning country-wide administration and monitoring system with access to the relevant information and sufficient technical and human capacities for its design, implementation and monitoring
  • Clear and coherent political strategy and targets for policy-makers and public authorities
  • Clear responsibilities in public authorities
  • Formalised requirements for the productive use of farm assets
  • Functioning tax authorities
  • Skilled / specialised personnel to man the respective institutions / provide the respective services
  • Transparent tax system

Possible Negative Effects

  • Short-term reduction in tax revenues
  • Back taxes could be payable if the requirements are not met, leading to loss of the farm
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This page was last edited on 7 May 2023 | 7:22 (CEST)
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