For many years, the TERRÉSA lax firm has chosen to devote itself exclusively to the agricultural sector.
Our experience has convinced us of the need for a global vision of our clients’ issues. TERRÉSA has set up a multidisciplinary team with expertise in the various aspects of rural and taxation law.
This global approach has led us to set up a methodology and specific support to ensure appropriate case management.


Mr. and Mrs. X, winegrowers and olive growers, have divided their activities in several companies. They have two children who have been working on the estate for many years. The parents’ wish was to perpetuate the family business and to give the farm to their descendants. This project involved a tax costs estimate which proved to be very significant and like to call into question a free of charge transfer. A reorganisation study was carried out to determine the most appropriate transfer scheme and resulted in a very significant reduction in the taxes due (total exemption from capital gains / transfer taxes representing 6% of the value of the assets compared with 30% at the outset).


Mr. Y, owner and manager of a vineyard and agro-tourism activity, all within an operating company subject to income tax. Mr. Y wanted to sell and retire, raising two questions for him:

  • Net gain after taxes / social contributions;
  • Application of any exemption schemes on capital gains, in full tax security.

The study carried out made it possible to identify the applicable exemption mechanisms and to decide on a sale strategy, in the case in point, the sale of assets and not of shares. The savings achieved are of about 80%.


Mr. and Mrs. A, cattle farmers, are retiring and want, in the absence of children interested in the recovery, to sell all the assets including built and unbuilt farm buildings. A neighbouring farmer, Mr. B, came forward. An agreement has been reached between the parties. The definition of a strategy and support for the client made it possible for Mr. B to ensure the acquisition while understanding, in particular, SAFER issues and structural inspection.


Mr. X is engaged in horticultural production within a company of which he is the manager. A new trading activity has been created. In particular, the following questions arose: affiliation scheme (agricultural/non-farming), status (employee or self-employed), contribution base (remuneration/dividends), etc. The analysis carried out made it possible to identify a certain number of irregularities and then to make secure and optimal recommendations in relation to the new activity and the legal organisation adopted.


Mrs. Z, a cereal farmer, who holds a rural lease, has built a storage building with the agreement of her landlord. As the building, which Mrs. Z claims to own, is no longer being used to its full capacity, she has planned to rent part of it to a neighbour. After verification and assessment, in the absence of a specific provision in the lease and since the lease had been renewed in the meantime, the building became the property of the lessor by acquisition. Also, any rental of a part of this building to the neighbour would be interpreted as a prohibited sublease entailing the risk of termination of the entire lease (40 ha in addition to the building). The project has been dropped.