A company limited by shares (AG) can open up new opportunities for an agricultural business—particularly when it comes to sustainable profits, investments, and long-term succession planning. But when is an AG actually worthwhile, what tax and social security implications must be considered, and where are the limits of liability protection? Our current article shows what requirements agricultural land law and direct payments law impose on ownership structure, self-cultivation, and accounting, and provides practical guidance for a carefully planned restructuring.
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