Die Vererbung landwirtschaftlicher Betriebe in Deutschland de lege lata und de lege ferenda.

»The Agricultural Inheritance Law in Germany de lege lata and de lege ferenda«: The agricultural sector has changed considerably over the past decades. This paper examines, with particular reference to the effects of the land tax reform, whether the special agricultural inheritance laws still adequately reflect these developments. In addition to proposals for contemporary interpretations and selective updates of the special agricultural inheritance laws, possibilities for a comprehensive reform of the agricultural inheritance law are presented.