FARM TRANSFERS IN SWITZERLAND: WITH A SPECIAL EMPHASIS UPON FARM APPRAISALS

In Switzerland it is common for the farm businesses to be transferred within the family because the law provides that the heir can purchase the business at its investment value. The investment value is arrived at by an income capitalization approach. The investment values of farm businesses are well below corresponding market values. The purpose of these regulations is to avoid the division of the land among the heirs and excessive debts for the young farm family. The purpose of this paper is to discuss the transfer of farms, to explain the present method of appraising farms, to evaluate a number of alternative methods of farm appraisal, and to make some new proposals within the given legal framework. The transfer of farms involves issues such as the goals of transfer, the time of transfer, father-son arrangements, and problems related to father-son arrangements.


Subject(s):
Issue Date:
1979
Publication Type:
Thesis/ Dissertation
PURL Identifier:
http://purl.umn.edu/11100
Total Pages:
108
Series Statement:
Graduate Research Master's Degree Plan B Papers




 Record created 2017-04-01, last modified 2017-08-23

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