Farmers between 18 and 40 years of age can benefit from partial exemption of social contributions for farmers during five years under certain conditions.
• 1st year: 65%
• 2nd year: 55%
• 3rd year: 35%
• 4th year: 25%
• 5th year: 15%
• 50% tax deduction on taxable actual earnings for five years, this allowance rises to 100% for the year when a young farmer's allowance (DJA) is included in the balance sheet
• Reduction of Departmental land agency tax on rural property acquisitions
• 50 property tax relief on undeveloped land for a period of 5 years (local authorities may award additional relief for a maximum duration of 5 years).
Priority access to land:
• Priority in respect of building controls
• Land development and rural settlement Society actions (Safer).