Generationsskifte i lantbruksföretag
en arbetsgång och fallstudie
The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family.
The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases. The survey builds on a qualitative method where information has been collected through case studies on agricultural enterprises and a literature study that lay to shallow for the empiric in the essay.
The result of the study shows that it is many different factors that influence the change of generation process. What kind of transfer must be decided in each individual case depending on the conditions that the owners and purchasers have. Soft question is a big part of the total change of generation process and has big importance if the change of generation becomes successful. The wide deliberate change of generation, through gift or purchases that is implemented during the transferor's life is good advance planning and planning of big importance.