It would be one of the top ones, yes.
This is very important for us. The average age of farmers is increasing, and the transfer of farm businesses is becoming increasingly important, as it is in other sectors of the economy. The current tax rules limit access to certain deductions granted in transfers between unrelated people.
We consider these rules to be unfair when a person wants to do a transfer to a family member. The majority of farm business transfers are within the same family. We would like this rule to be abolished or amended, in order to allow agricultural businesses to benefit from or have access to the tax deductions that are granted in other situations, such as sales between foreigners.