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GAEC : Groupements d'Exploitation en Commun

The Groupement Agricole d'Exploitation en Commun (GAEC) is a non-trading partnership allowing farmers in partnership to work together under conditions that are comparable to those existing in family farms.


The aim of GAEC is to jointly valorise the farms of the farmers in partnership. They may also have the aim of joint sale of the fruit of the partners’ work.

Why set up as a GAEC?

This is the most suitable formula:

<< For two young people wishing to set up together

<< To create an association with people a long way from retirement

<< To facilitate gradual transmission of capital within family-based G.A.E.C. 

<< To give priority to remuneration of work compared to that of capital.

It is the most advantageous tax regime: account taken of the number of partners for thresholds of the fixed-rate profit and taxation of capital gains.
GAEC benefit from economic and fiscal transparency: 1 partner = 1 farmer.



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