By Yasmine EDDAM
17 April 2025
Gone are the days when farming was almost exclusively a matter for individual farmers. Today, to pool investment, share work and risks, optimise taxation or prepare for the transfer of the farm, many farmers are choosing to form a group. But what legal form does this take? French law offers a wide range of corporate structures adapted to the agricultural world, from specific civil companies to cooperatives, not forgetting hybrid forms. Choosing the right structure is an important decision, with implications for liability, operation, taxation and relations between partners. This article sets out the main options available to farmers wishing to run their business collectively or simply to structure it better, exploring civil partnerships, commercial companies, SICAs and the ubiquitous cooperative model. This decision is fully in line with the overall legal framework for modern agriculture. Civil partnerships: a framework...
EN 
FR