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.
