Type of non-trading agricultural company.
 
It can be a single-person company: a farmer can separate off his professional activity by creating alone an EARL the aim of which will be to valorise his farm.
 
In this way, the professional assets of the farm and making up the company’s capital will be separated from the farmer’s personal assets.

Responsibility is limited.

This enables a sole farmer, owning 100% of the capital to separate his professional assets from his private assets.

Liability of partners is restricted to their capital input: their private capital is therefore protected.
 
<< It enables a single farmer partner with non-farmer partners to:
- limit takeover of capital
- enable gradual takeover of capital
- maintain supplementary incomes for parents who have retained some of the capital.
 
<< It enables installation:
- between spouses
- with parents, children, grandchildren, brothers and sisters or any other seller who is coming up to retirement.

The advantages inherent to installation as an EARL can be counter-balanced by an increase in tax.