Publications and Talks of Ingo Glas

Accounting & Taxation – Don’t Be Afraid of Self-Employment
: A talk at the FORUM Junge Anwaltschaft and the Mecklenburg-Western Pomerania Bar Association on 16 April 2026 in Rostock

The agricultural diesel refund is back
– Editorial in *Agrarbetrieb* 2-2026

Foundations for Agricultural Businesses
– Editorial in *AUR* 11/2025, p. 401

Agricultural Structure Acts still under discussion
– Editorial in *Agrarbetrieb* 1-2025

Options for asset transfer with a view to inheritance tax optimisation
– Presentation at the SHBB specialist event, Rostock on 13 March 2025

When none of the children takes over the farm… – planning, organising and implementing non-family farm succession!
Lecture at the DLG Top Dairy Farms 2025 event, Hohenroda on 28 February 2025

Report on the DGAR
Committee on Agricultural Law 1. E-invoicing – Specific Features in Agriculture
2. Section 51a – Livestock Farming Cooperatives
3. Plant Variety Rights Infringement
in AUR 12/2024, p. 460 ff.

PV and wind turbine projects – seizing opportunities and avoiding
risks. Presentation at the district meeting of the United Hail Insurance Association on 29 November 2024 in Apenburg-Winterfeld

Structuring
investments in PV and wind turbine projects in a legally sound manner – Presentation at the 14th Agricultural Convention 2024 organised by the East German Savings Banks Association on 25 November 2024 in Potsdam

Co-author of the commentary on land lease law
, published by Agricola-Verlag GmbH, 3rd edition 2024
, ISBN 978-3-948248-10-9
; commentary on Sections 585b and 592 of the German Civil Code (BGB)

E-invoicing is coming – to the agricultural
sector too Editorial in AUR 10/2024, p. 365

Re-wetting of lowland moor sites
Report on the meeting of the Committee on Agricultural Land Law and Expropriation Law
Co-author of the article by Prof. Dr Antje Tölle and solicitor Steffen Wenzel in AUR 07/2024, p. 247 ff.

Agricultural diesel allowance – energy tax relief
Presentation at the meeting of the DGAR Committee on Agricultural Business Law on 24 April 2024 in Wismar and report on the committee meeting in AUR 07/2024, p. 258 ff.

Report on the committee and forum meetings held during the 78th Agricultural Law Seminar of the German Society for Agricultural Law, 25–28 September 2023; Forum on Agricultural
Law – article in AUR 12/2023, p. 451 et seq.

Latest developments regarding the Agricultural Structures Act – implications for your farm
. Lecture at Vereinigte Hagelversicherung, Werder (Havel), on 28 November 2023

Report on the DGAR
Committee on Agricultural Law: Economic Aspects of Animal Welfare
– Article in AUR 07/2023, p. 253

New initiatives to regulate the purchase
of shares Editorial in AUR 6/2023, p. 201

Pitfalls in land lease agreements
– Presentation as part of the regional specialist event organised by the Agricultural Accounting Association on 7 March 2023 in Grevesmühlen

Cooperation in practice: successfully establishing, collaborating and winding
up partnerships – Panel discussion as part of the ‘Impulsforum’ at the DLG Winter Conference in Hanover, 22 February 2023

DLG Information Sheets – Cooperation
(5 parts), Information Sheets 478 to 482, 02/2023
Member of the authoring team
for the DLG Committee on Agricultural and Tax Law – dlg.org

VAT reduction also applies to the feed-in of gas from a biogas plant
Article in AUR 1/2023, p. 9

Agricultural Law Forum – Coronavirus bridging aid for pig farmers
Article in AUR 1/2023, p. 15

Mortgage value of EALG land during the earmarking period
– article in AgrB 6-2022, p. 322 ff.

What you need to cover in your contracts – transfer agreements and marriage contracts
Article in DLG-Mitteilungen 12/2022, p. 22 et seq.

Report on the DGAR
Committee on Agricultural Economics: Corona Bridging Aid III and III Plus
; Operational implications of the new property tax
regulations; Leasing land to photovoltaic plant operators – tax relief
under Section 13a of the Inheritance Tax Act (ErbStG
) Article in AUR 8/2022, p. 294 ff.

Book review: ‘Real Estate Transaction Law Review of Share Deals – Acquisition of Shareholdings in Agricultural Companies’ by Freiherr von Bredow 

together with Dr Reuker, lawyer, in AUR 6/2022, p. 239 ff.

Hoferbe: Will the agricultural diesel application change?
Article in *top agrar* No. 5/2022, p. 10

Well-intentioned support with pitfalls
– editorial in AUR 3/2022

Agricultural diesel: Be careful when applying!
Article in top agrar No. 2/2022, p. 28

The end of joint ownership
Editorial in AgrB 4-2021, p. 1

Rules on agricultural diesel reimbursement are being interpreted
strictly. Article in *Bauernzeitung* No. 5/2021, p. 48 ff.

Comments on the judgement of the Münster Fiscal Court of 23 September 2020 – 7 K 3909/18 E
(Income from letting and leasing or from agriculture and forestry in the case of subletting)
AUR 2/2021, pp. 71 ff.

Comprehensive reform of partnership law
Editorial in AUR 1/2021, p. 1

Choice of legal form for agricultural enterprises depending on developments in the agricultural structure
Article in AUR 9/2020, p. 337 et seq.

Sale and Lease-Back in Agriculture
: Presentation at the DGAR, Forum on Agricultural Law on 28 September 2020 in Goslar
Bernhard Forstner, Thünen Institute of Agricultural Economics: Sale and Lease-Back in Agriculture – Significance, Forms, Opportunities and Risks (Presentation as PDF)
Ingo Glas: Sale and Lease-Back for agricultural land (Presentation as PDF)

Farm transfers and notarial fees under Section 48(1) of the GNotKG
Article in AUR 6/2020, p. 223

Settlements from business assets for siblings leaving the farm or departing shareholders
Article in AgrB, 2/2020, p. 108 ff.

Preparing for business succession – within the family / to external third parties / transitional solutions
. Presentation at the Agricultural Accountants’ Association as part of the regional specialist events in Todendorf-Thürkow on 26 February 2020 (presentation as PDF)

Are additional payments now imminent? – Flat-rate VAT scheme, legal action before the
European Court of Justice. Article in the DLG-Mitteilungen 2/2020, p. 32 ff.

Tax Adviser Training – Preparation for the Tax Adviser Examination – Civil and Commercial
Law Seminar at the Training Institute for the Tax Adviser Profession in Mecklenburg-Western Pomerania, Rostock, since 2008 and most recently on 7 January 2020

Relief for pensioners and support for young farmers
– Editorial in AUR 2019, p. 365

EU infringement proceedings against Germany regarding average VAT rate taxation – implications for agricultural businesses –
presentation at the DGAR Autumn Conference in Goslar on 23 September 2019, AUR 2019, p. 459 ff.

Crisis/restructuring of agricultural holdings; sale and leaseback of agricultural land
– Report on the meeting of the DGAR Committee on Agricultural Law in AUR 2019, p. 306 et seq.

Sale and Lease-Back
– Article in the *Bauernzeitung*, Issue 32, 9 August 2019, pp. 46 ff.

Settlements from business assets for siblings leaving the farm or departing shareholders
in the context of business succession in complex corporate structures
– Presentation at the HLBS Main Association Conference 2019 in Timmendorfer Strand, 27 May 2019

Sale and Lease-Back for agricultural land
: Presentation as part of the meeting of the DGAR Committee on Agricultural Law in Bad Herrenalb, 9 May 2019 (presentation as PDF)

Sale or lease of a farm to external third parties: What to look out for when drafting contracts!
Presentation at the Annual Conference of the Agricultural Accounting Association in Neumünster, 29 January 2019 (presentation as PDF)

Transfer of surplus revenue for wind energy sites in EALG contracts;
requirements under partnership agreements for support for young farmers;
requirements under land transfer law for the acquisition of land by companies and shareholders
Report on the Forum on Agricultural Law, AUR 2018, p. 454 ff.

Requirements and structuring options for land acquisition in accordance with land transfer
law Presentation given at the district assembly of the United Hail Insurance Association, Verden (Aller), 23 November 2018 (presentation as PDF)

The CAP after 2020 – a departure from free competition?
Editorial in *AgrB Agrarbetrieb* 4/2018

Forum on Agricultural
Law: Support for young farmers – requirements under articles of association – and land acquisition by companies and shareholders – requirements
under land transfer law. Presentation given at the DGAR Autumn Conference in Goslar on 24 September 2018

Committees on Agricultural Subsidy and Market Organisation Law and on Agricultural Business Law
Report on the meeting of the DGAR’s Committee on Agricultural Business Law in AUR 2018, 290 ff.

Land transfer law as a tool for determining the correct legal form?
Editorial in AUR 7/2018

Legal requirements in the field of farm
diversification – Presentation delivered as part of the DGAR’s side event at the Future Forum on Rural Development, Berlin, 25 January 2018 (presentation as a PDF)

Payment entitlements – what you need to bear in mind!
Short article in *top agrar* 2/2018, p. 34

Farm and business succession – setting
the right course early on. Presentation at Sparkasse Zwickau, 6th Agricultural Convention, Blankenhain Castle, 15 January 2018 (presentation as PDF)

Farm handover – What must be included in the contract
DLG-Mitteilungen, Issue 1/2018, p. 19 ff.

Determination of the milk levy for the final twelve-month period 2014/2015
– Commentary on the Federal Fiscal Court (BFH) ruling, 13 July 2017 – VII R 29/16, AgrB 6-2017, 412 ff.

Gift tax on a settlement for a waiver
of the compulsory share: Commentary on the judgement of the Federal Fiscal Court (BFH), 10 May 2017 – II R 25/15, AgrB 5-2017, 321 ff.

Voluntary land exchange under sections 103a et seq. of the FlurbG does not lead to the realisation of hidden reserves
Commentary on the judgement of the Münster Finance Court, 7 April 2017 – 4 K 2406/16, AgrB 4-2017, 259 et seq.

Civil law implications for milk supply contracts arising from the Federal Cartel Office’s interim report on supply conditions for raw milk dated 13 March 2017
Report on the meeting of the DGAR’s Committee on Agricultural Law in AUR 2017, 259 ff.

Entitlement to claim depreciation in the case of an indirect gift
of land: Commentary on the judgement of the Federal Fiscal Court (BFH), 4 October 2016 – IX R 26/15 in AgrB 2-2017, 177 ff.

Capital gain in connection with the partial withdrawal of a milk quota
– Commentary on the judgement of the Münster Finance Court, 16 June 2016 – 8 K 2822/14 in AgrB 1-2017, 27 ff.

The super levy may still be
imposed even after the end of the milk quota system Commentary on the judgement of the Hamburg Finance Court, 30 September 2016 – 4 K 157/15 in Agr B 1-2017, 35 ff.

Co-author of the HLBS Commentary on Agricultural Lease
Law: commentary on Sections 585b–586 and 592 of the German Civil Code (BGB
), HLBS-Verlag, ISBN 978-3-89187-097-6

Co-author of the Munich Lawyers’ Handbook on Agricultural
Law: Commentary on forms of cooperation
; Beck-Verlag, 2nd ed., 2016, ISBN: 978-3-406-67859-2

Co-author of the commentary on agricultural
law: Commentary on the acquisition of a business under Section 453 of the German Civil Code (BGB
), Beck-Verlag, ISBN 978-3-406-67858-5, 2016

Farm and Business Succession – Setting the Right Course Early On:
Presentation given at the 8th Agricultural Convention of the East German Savings Banks Association in Potsdam on 28 November 2016 (presentation as a PDF file)

Specialist Lawyer Training Course in Agricultural
Law: Specific Features of Contract Drafting and Special Types
of Contract; Specialist Lawyer Training Course at the DeutscheAnwaltsAkademie, Stuttgart, Hamburg, Hanover since 2009; most recently on 24–25 November 2016

‘Tax pitfalls in commercial activities’:
A distinction between income from agriculture and forestry and that from commercial activities; presentation on 2 March 2016 as part of the 6th Agricultural Law Symposium at the Trihotel Rostock
(Presentation as a PDF file; summary in *Bauernzeitung* of 18 March 2016, p. 46 ff., and
article in *AgrB* 2016, Issue 6, p. 12 ff.)

Active farm owner
– article based on the presentation by Dr Robert Krüger, Solicitor, at the 71st Agricultural Law Seminar organised by the DGAR on 6 October 2016 in Goslar (presentation as a PDF file)

Succession in agricultural businesses – by way of anticipated succession
. Presentation given at the 9th Symposium on Agricultural Lending 2016 organised by the North-East German Savings Banks Academy, Potsdam, 13 September 2016

Payment entitlements (following the CAP reform) – What you should bear in mind when leasing land,
*top agrar* 5/2016, pp. 28 ff.

Animal-friendly legislation – Animal Welfare Initiative vs. Initiative Tierwohl
Paper presented at the spring conference of the DGAR, Agricultural Law Committee, Salzwedel, 14 April 2016; summary in AUR 2016, 340 ff. (Presentation as a PDF file)

Following the abolition of the milk quota scheme: The fundamentals of milk supply relationships are changing
Editorial AgrB 2-2016, 1 ff.

An assessment of the cooperative’s position in comparison with other forms
of company: Presentation at the 6th Göttingen Talks on Agricultural Law, Institute for Agricultural Law at the University of Göttingen, 6 November 2015, published in AuR 2016, p. 6 et seq.

The intersection of company law and agricultural tenancy law, Continuation of a land lease following the takeover of the agricultural holding due to the withdrawal of the penultimate partner of a GbR
: Commentary on the judgement of the Higher Regional Court of Brandenburg of 9 July 2015 – 5 U (Lw) 14/15 in AUR 2015, 460

Objections to tax assessment notices may also be lodged by simple email
– Comments on the judgement of the Federal Fiscal Court (BFH) of 13 May 2015 – III R 26/14 in AgrB 2016, 24f.

Farm succession
: presentation at the Mecklenburg Insurance Group, Marlow, 4 November 2015
(presentation as a PDF file)

Proposed amendments to the Land Transactions Act (GrdstVG)
– Presentation at the DGAR, Forum for Expropriation and Land Law in Goslar, 7 October 2015
(presentation as a PDF file)

Legal aspects of milk supply contracts and milk supply regulations
– Lecture at the DGAR Forum for Agricultural Law in Goslar, 5 October 2015, published in AUR 2015, 417 ff.
(Lecture as a PDF file)

Avoiding access to farm assets – the provision of care services during farm succession
DLG-Mitteilungen, Issue 10/2015, p. 31

Business succession – safely transferring
the agricultural holding to the next generation. Presentation at the East German Savings Banks Association, specialist conference on agricultural lending, Brück, 3 September 2015

How much support can my farm cope with? Focus
on the farm transfer agreement – Presentation and panel discussion at the DLG Entrepreneurs’ Days, Regensburg, 1 September 2015
(link to the article and download)

Talking openly about your feelings – farm succession in agriculture
(Link to the article, download)
DLG Newsletter, 14 August 2015

New payment entitlements – pay attention now!
top agrar, April 2015, p. 26

Business successors, generational change with or without the involvement of family members
Regional specialist information event organised by the Agricultural Accounting Association, Bergen / Rügen, 11 March 2015

Correctly handling
changes in land value in lease and inheritance disputes Annual conference of the Agricultural Accounting Association, Neumünster, 29 January 2015

Land
lease law – in-house training session organised by Landgesellschaft Mecklenburg-Vorpommern mbH, Leezen, 28 January 2015

Your checklist for a successful farm transfer – we have the information sheet
Presentation at the 2015 DLG Winter Conference, Berlin, 14 January 2015
The DLG’s Agricultural Law Working Group has presented the new information sheet ‘Farm transfer by way of anticipated succession’. This is available to download from the DLG’s website. Further information can also be found at agrarheute.com under ‘Guide
: How to ensure a successful farm transfer’ dated 16 January 2015

The new CAP reform – The specific implications for your farm
. Presentation at Vereinigte Hagelversicherung, Winterfeld, 27 November 2014
(presentation as a PDF file)

Lease Agreements – A Legal Perspective for Practical Application
: Presentation at the Uelzen Young Farmers’ Working Group of the North-East Lower Saxony Farmers’ Association (Bauernverband Nordostniedersachsen e.V.), Uelzen, 24 November 2014 (presentation as a PDF file)

Business succession in agricultural enterprises
– Presentation at the Perleberg District Farmers’ Association in collaboration with Sparkasse Prignitz, 19 November 2014 in Düpow
(presentation as a PDF file)

Farm transfer – Civil law principles of succession in agriculture
: Seminar organised by the GBB Beratungsring landwirtschaftlicher Betriebe e.V., Lübeck, 6 November 2014

Drawing up and amending
land lease agreements effectively – Lecture at the Mecklenburg Insurance Group,
Krummenhagen, 4 November 2014
(Lecture as a PDF file)

Taking on management roles in family farms, cooperatives and legal entities – the legal aspects
. Presentation at MeLa, Forum on Generational Succession: ‘How do we attract young people to farms?
’ Organised by the *BauernZeitung*, Mühlengeez, 12 September 2014
(presentation as a PDF file)
Summary in *BauernZeitung*, issue 43 of 24 October 2014, p. 42 ff.

Payment entitlements: to be redistributed
in 2015 – *top agrar*, July 2014, p. 42 ff.

Legal considerations regarding the sale and purchase of agricultural holdings
– Lecture at the German Farmers’ Association, Berlin, 12 June 2014

Transfer of the decision on the selection of a farm successor under inheritance law – options for structuring inheritance arrangements to align agricultural business succession with the provisions of the Farm Regulations
. Agrar- und Umweltrecht, 4/2014, pp. 121 ff., Carlo Thiel, Solicitor, and Ingo Glas, Solicitor

Transfer of a farm by way of anticipated succession
– Presentation to the Committee on Agricultural Business Law of the DGAR, Kiel, 10 April 2014
(presentation as a PDF file)

Business succession – transfer of agricultural holdings by way of anticipated succession and to third
parties. Lecture at LMS Agrarberatung GmbH, Rostock, 25 March 2014

The CAP after 2013 – the ‘new’ payment entitlements – implications for existing contractual relationships
. Presentation at the symposium organised by the law firm Geiersberger Glas & Partner mbB, Rostock, 5 March 2014
(presentation as a PDF file)

Business succession – generational change with or without the involvement of family members
. Lecture at the SHBB, Klink, 26 February 2014
(lecture as a PDF file)

Agricultural lease agreements – What to bear
in mind when concluding lease agreements Seminar at the Uecker-Randow Farmers’ Association e.V., 18 December 2013, Ramin

Business handover – Options and limitations
Lecture at Vereinigte Hagelversicherung, Wernigerode-Silstedt, 6 December 2013 (Lecture as a PDF file)

Specific features of the Land Transactions Act depending on legal and business form
Forum on Agricultural Land and Expropriation Law as part of the 68th Agricultural Law Seminar of the DGAR in Goslar on 1 October 2013

Land Registry eligibility of the GbR and partition auctions
. Forum on Agricultural Business Law as part of the 68th Agricultural Law Seminar of the DGAR in Goslar on 30 September 2013 (presentation as a PDF file)

Securing land through legally sound land lease agreements
– Presentation at MeLa 2013, Bauernzeitung Forum, Mühlengeez, 13 September 2013

Prospects for arable farming in the face of new preferential measures and limited land – securing land through legally sound land lease agreements
. Presentation and panel discussion at the DLG Entrepreneurs’ Days, Magdeburg, 4 September 2013
(presentation as a PDF file)

Lease Agreements – Legally Sound
*Bauernzeitung*, 14 June 2013, p. 47

Land lease agreements under the microscope – the most common mistakes and how to
avoid them Lecture at the Mecklenburg-Western Pomerania Cooperative Auditing Association (Genossenschaftlicher Prüfungsverband Mecklenburg-Vorpommern e.V.), Leyerhof, 13 June 2013

Current status of the CAP reform after 2013 – the specific implications for upcoming farm restructuring measures
. Presentation and discussion as part of the meeting of the DGAR’s Committee on Agricultural Law, Würzburg, 18 April 2013

Land lease law – Land Law Symposium:
Lecture at the law firm Geiersberger Glas & Partner, Rostock, 28 February and 13 March 2013

Farm Takeovers
– Seminar organised by the Landakademie of the Uecker-Randow Farmers’ Association (Bauernverband Uecker-Randow e.V.), Tellow, 8 March 2013

CAP Reform after 2013 – the specific implications for your farm
: Lecture at the Agricultural Accounting Association, Prenzlau, 27 February 2013

The Agricultural Accounting Association’s emergency guide –
presentation at the Agricultural Accounting Association, Todendorf, 20 February 2013 and Sievershagen, 26 February 2013

CAP reform after 2013 – the planned new regulations and their impact on individual farms. Reallocation of payment entitlements in 2014 and the relevant requirements
. Seminar organised by rak.seminare Celle and Oldenburg, Celle, 26 January 2013

Practical knowledge of agricultural law
– lecturer as part of the ‘FUTUR for Agricultural Enterprises’ management programme run by the ADG Academy of German Co-operatives in Waldheim, 12 and 13 December 2011, Chemnitz, 3 and 4 December 2012

Successful Implementation of Agricultural Investments – What Matters?
Lecture at Berenberg Private Capital GmbH, Hamburg, 22 November 2012

Preserving assets – The Federal Constitutional Court must clarify whether the preferential treatment of business assets under inheritance tax law is unconstitutional.
*BauernZeitung*, 2 November 2012, p. 50

Developments in the agricultural land market and regulatory options under the Land Transactions Act
; DGAR Forum on Agricultural Law, Goslar, 1 October 2012

Co-author of the HLBS Commentary on Land Lease
Law, HLBS Verlag, ISBN 978-3-89187-072-3

Succession in agricultural holdings –
a challenge for both generations
: Presentation at the 4th Agricultural Convention 2012 organised by the East German Savings Banks Academy, Potsdam, 22 May 2012

CAP reform after 2013 – the specific implications for your farm
. Presentation at the Agricultural Accountancy Association,
Sievershagen, 28 February 2012
(presentation as a PDF file)

Land Lease Agreements Under Scrutiny
: The Most Common Mistakes and How to
Avoid Them – Presentation at Vereinigte Hagel Versicherung on 1 December 2010 and 5 December 2011
(presentation as a PDF file)

Farm succession – even outside the scope of the Farm Succession Act?
Presentation at Vereinigte Hagel Versicherung, Jork, 21 November 2011
(presentation as a PDF file)

Fair prices – new developments in land leasing and land purchase
Forum organised by the *BauernZeitung* at the MeLa, Mühlengeez, 15 September 2011
(presentation as a PDF file)
*BauernZeitung*, 30 September 2011, p. 23

Loose sheets are not
valid. If a lease agreement is to be terminated prematurely, deficiencies in the written form often provide grounds for this. This can be avoided.
BauernZeitung, 22 July 2011, p. 18 ff.

Provision of services in the context of a business transfer
DGAR, meeting of the Committee on Agricultural Law, Düsseldorf, 28 April 2011
(presentation as a PDF file)

Company law for civil-law
partnerships Seminar organised by the Uecker-Randow Farmers’ Association (Bauernverband Uecker-Randow e.V.), Anklam, 23 March 2011

Business succession in legal entities
– Seminar organised by the BLAk Brandenburg Agricultural Academy, Seddin, 9 December 2009, 15 February 2010, 4 November 2010, 6 December 2010, 7 December 2010 and 28 February 2011

Preparing for business succession from a legal perspective
– Lecture to the Agricultural Accountants’ Association, Grevesmühlen, 27 January 2011

Accounting / Taxation – Seminar for young solicitors
Seminar organised by the Mecklenburg-Western Pomerania Bar Association, Schwerin, 2 November 2007, 13 November 2009 and 5 November 2010

The DGAR and the Specialist Lawyer for Agricultural Law
– Lecture at the East German Savings Banks Academy, Potsdam, 28 May 2010

Land leases – CAP agricultural reform – renewable energy
installations Meeting of the DGAR’s Committee on Agricultural Law, Friedrichshafen, 22 April 2010

Farm succession – take a proactive approach!
Specific features of agricultural holdings; partnerships and limited companies
– lecture at the Agricultural Accountancy Association, Neumünster, 5 February 2010

Specialist lawyer in agricultural law
– Presentation as part of the Future Forum for Rural Areas, Berlin, 21 January 2010

Land lease agreements under the microscope
: the most common mistakes and how to
avoid them. Lecture at the Agricultural Accountancy Association, Sievershagen, 12 January 2010

Settlements for departing shareholders of agricultural enterprises
: AUR 1/2010, p. 5 ff.
Lecture at the DGAR, Agricultural Law Seminar, Goslar, 5 October 2009

Advice from a specialist – specialist solicitor in agricultural law
, *BauernZeitung*, 16 October 2009, p. 20

Lease agreements – Legal basis for adjustment clauses
DLG-Mitteilungen 9/2009, p. 34 ff.

Inheritance and Anticipated Succession in Agriculture
– Regional information events organised by the Agricultural Accounting Association, Todendorf, Bergen, Mellenthin, 22 January, 25 February and 5 March 2009

Business succession and preparing for generational change
: Working Group on Land Ownership in Mecklenburg-Western Pomerania (M-V) e.V., 9 December 2008

Companies in the Agricultural Sector – Contractual Arrangements and Regulatory Requirements for the Formation and Dissolution of Companies
HLBS Report 4/08, p. 101 ff.

Business succession – arrangements during one’s lifetime and upon
death Lecture at the Agricultural Accountants’ Association, Grimmen – Leyerhof, 27 February 2008

Land Leases – Inheritance Law – Agricultural
Structure Seminar, DLG Trainee Programme, Guthmannshausen, 16–18 January 2008

Preparing for business succession
– Lecture at the SHBB, Rostock, 26 November 2007 and Klink, 3 December 2007

Business succession – Transfer of agricultural businesses and companies during the owner’s lifetime and upon death
: Lecture at Vereinigte Hagel Versicherung, Visselhövede – Jeddingen, 21 November 2007

Successful debt management for agricultural clients
– seminar at the Academy of German Cooperatives, Walsrode, 12–13 November 2007

Business succession – during the owner’s lifetime or by
will. Lecture with tax advisers Schulte-Ostermann, Grimmen – Leyerhof, 9 November 2007

Companies in the agricultural sector – Contract drafting and regulatory requirements for the formation and dissolution of companies
Seminar at the HLBS, Göttingen, 26 October 2007

The GmbH & Co. KG as a tool for structuring agricultural cooperatives
– seminar at the DGAR, 62nd Agricultural Law Conference, Goslar, 1 October 2007

Company law – credit and credit
security law Seminar, DLG Trainee Programme, Grünberg, 21–23 May 2007

Securing claims against agricultural enterprises
– seminar at the Academy of German Cooperatives, Unkel am Rhein, 24 April 2007

Agricultural Credit: Optimising and Trading
Premium Entitlements – Seminar at the Academy of German Cooperatives, Unkel am Rhein, 23 April 2007

ZA stays up
to date: Transfer of payment entitlements following the CAP reform – possibilities and limitations, LW Hessenbauer, 13/2007, p. 11

Business succession in agriculture
: Specific features of shareholdings in partnerships and limited companies
. Lecture at the Agricultural Accounting Association, Neumünster, 23 March 2007

Transfer and trading of payment entitlements
– Lecture at Volksbank Demmin, 22 March 2007

Current Issues in the Transfer of Payment Entitlements
: Lecture at the Güstrow College of Agricultural Economics, Tollenseheim, 13 March 2007

Premium Entitlements: It All Depends
on the Lease Agreement, dlz agrarmagazin, 3/2007, p. 168

The tenant retains the premium
The Federal Court of Justice has ruled that tenants are entitled to payment entitlements after the lease agreement has ended.
DLG-Mitteilungen 2/2007, p. 38

Inheritance and gifts
: Civil and tax law issues relating to generational succession within a company
. Lecture at the Agricultural Accountants’ Association, Bergen, 26 January 2007

Trading in payment entitlements
: Initial experiences with trading platforms, price trends and legal developments
. Lecture at BB-Göttingen, Klostergut Reinshof, 22 January 2007

Trading in payment entitlements
: Initial experiences with trading platforms, price trends and legal developments
. Lecture at Ackerbauring Südhannover e.V., Salzgitter-Lebenstedt, 12 December 2006

Generational change – taking responsibility
step by step How can you skilfully involve the next generation in the farm?
DLG-Mitteilungen 12/2006, p. 32

Agricultural Credit: Optimising and Trading
Premium Rights Seminar at the Academy of German Cooperatives, Montabaur, 29 November 2006

Liability in agriculture in the context of leasehold law and company law within the framework of genetic engineering law
. AUR Supplement I/2007, p. 30;
in: Callies / Härtel / Veit, New Liability Risks in Agriculture: Genetic Engineering, Food and Feed Law, Environmental Damage Law, Papers on Agricultural, Environmental and Consumer Protection Law, Volume 55, p. 141

Presentation at the joint conference of the Institute for Agricultural Law at the University of Göttingen and the German Society for Agricultural Law in April 2006

Pay attention to the small print
: How should subsidy notices be read correctly, and what information is important?
DLG-Mitteilungen 4/2006, p. 34

Transfer of payment entitlements and their use as loan collateral
Lectures for the GVN, Vereinigte Hagel Versicherung, ADG and DKB-Bank in June, November and December 2005

Wills – statutory succession – farm succession
: Lecture at Gut Hohen Luckow on 15 November 2005

Agricultural restructuring and compensation claims in the new federal states
– Lecture at the Judges’ Academy on 13 September 2005 in Trier

Premium entitlements as security?
For most farms, creditworthiness is vital to their survival. What impact does agricultural reform have on this?
DLG-Mitteilungen 8/2005, p. 30

Who receives premiums from the reserve?
Whether previous changes to your farm operations affect your premium depends on the cut-off dates and interpretations of the regulations.
DLG Bulletin Special Issue on Agricultural Reform 2005, p. 22

Agricultural Finance Conference 2005
: Post-Agricultural Reform – Trading in Premiums: Premium entitlements in the event of purchase, lease and changes under company law, and the implications for agricultural credit
. Presentation at the Academy of German Cooperatives, Montabaur, 23 June 2005

Premiums – 10 points for perfect contracts
Anyone currently drawing up a new contract should include certain provisions.
DLG Bulletin 11/2004, p. 30

Single Farm Payment – Who qualifies as a hardship case?
DLG-Mitteilungen 8/2004, p. 24

Decoupling of agricultural support payments
: structuring options and consequences for the sale, lease and other transfers of agricultural holdings and parts
thereof. Lecture at the HLBS on 17 May 2004 in Schwerin

Who receives the payment?
Following the implementation of the agricultural reform, who is entitled to the payment entitlements – the tenant or the landowner?
DLG-Mitteilungen 5/2004, p. 30

Uncertain tenancy arrangements
: It is unclear how decoupling will affect tenancy agreements, as the framework conditions have not yet been finalised
. DLG-Mitteilungen 12/2003, p. 33

The use of new media as a tool for agricultural
lawyers – Lecture at the DGAR on 8 October 2003 in Goslar

Contracts for work and services: ‘The machine must keep
running’ – your rights in the event of a repair
DLG Bulletin 4/2003, p. 25

Supply contracts: Selling in stages
– the
contract for successive deliveries. DLG Bulletin 4/2003, p. 24

Contracts and reality
: Feed procurement, pre-purchase inspections, farm management contracts
– DLG Bulletins 4/2003, p. 19

Tax law aspects of cooperation in agriculture
– Lecture given at the German Rural Women’s Association on 17 February 2003 in Berlin