以一子繼承解決農地破碎化之法制分析──兼論德國一子繼承制度

The Analysis of the Legal System for Addressing Farmland Fragmentation through Single Heir Succession: A Discussion on Germany’s Single Heir Succession System

臺灣早期農地改革和傳統多子繼承制等導致農地面積與產權細碎零散破碎，現代化耕作難以發揮功效，經營規模無法集中擴大，另加上農業結構老化、專業化程度不足，致使台灣農業及農地利用無法永續發展，造成資源無法被充分使用的產權僵局，形成資源的浪費。農業發展條例與土地法曾有一子繼承之相關規定，調整繼承制度減緩農地破碎化的問題。隨著社會經濟的發展，相關規定亦已刪除或調整，無法發揮一子繼承的實益。
德國為全球第三大消費性農業的出口國，近年亦面對環境保護和農業成本不斷增加的壓力，小型農場生存面臨挑戰，出現「農場死亡」現象。然而德國實施一子繼承地區的農場，不僅農場平均農業使用面積高出2倍以上，亦提高其存活率。甚至2019年德國布蘭登堡邦立法納入農場一子繼承之新規定。另外，面對環境變遷、社會經濟變化的情形下，德國一子繼承制度持續修正調整，2024年修訂德國農場繼承法，並於2025年1月1日實施。持續修正調整的德國一子繼承制度可供我國借鏡參考。
本文檢視了德國農地繼承的三種法制，包含農場繼承法、一子繼承邦法以及德國民法典規定，找出德國一子繼承規範之目的、農場定義、一子繼承人之資格與順序、對於農場繼承人之優待、對其他共同繼承權人之補貼、農場轉讓等之追加補貼等內容，並分析德國農地移轉法之規範關鍵，並分析了我國農業發展條例、土地法等關於一子繼承的規定，並檢討了相關修法的議題，提出設計具有誘因的獎勵型一子繼承之制度，包括發給獎勵金、營業事業所得稅之租稅優惠、貸款優惠或是更多元的獎勵或是補助機制，並建議維持長期農業使用之機制，以達到農地長期農業使用永續經營之目的。

The early land reforms in Taiwan, along with the traditional succession system of multiple heirs, led to fragmented and scattered farmland and ownership, making modern farming practices less effective, and preventing the consolidation and expansion of operational scale. Additionally, the aging agricultural structure and insufficient specialization prevent sustainable development of Taiwan’s agriculture and land use, leading to an ownership deadlock where resources are not fully utilized, resulting in a waste of resources. The Agricultural Development Act and the Land Act once included provisions for single heir succession, which aimed to alleviate the fragmentation of farmland. However, with the development of the socio-economic landscape, these provisions were either removed or adjusted, rendering the benefits of single heir succession ineffective.
Germany, as the world’s third-largest exporter of consumer agricultural products, has also faced increasing pressure from environmental protection and rising agricultural costs in recent years. Small farms are struggling to survive, leading to the phenomenon of“farm death.”Instead, farms in Germany that adopt the single heir succession system not only have an average agricultural land use area that is more than twice the size, but they also enjoy higher survival rates. Brandenburg State in Germany even legislated to include new provisions for single heir succession to farms in 2019. Additionally, in response to environmental changes and socio-economic shifts, Germany’s single heir succession system continues to evolve: the German Agricultural Inheritance Law was revised in 2024 and will be implemented on January 1, 2025. Germany’s continuous revisions to its single heir succession system provide valuable insights for Taiwan.
This article examines the three legal frameworks for agricultural land succession in Germany, including the Agricultural Inheritance Law, the Single Heir Succession Laws of various States, and the German Civil Code. It identifies the objectives of Germany’s single heir succession system, the definition of farms, the qualifications and order of single heir, preferential treatment for farm heirs, subsidies for other co-heirs, and additional subsidies for farm transfers. It also analyzes the key regulations of Germany’s Agricultural Land Acquisition Law and Taiwan’s Agricultural Development Act, Land Act and related provisions on single heir succession, reviewing the issues surrounding proposed legislative revisions, and suggesting an incentive system for single heir succession, including reward payments, business income tax incentives, loan benefits, and other diverse rewards or subsidy mechanisms. Finally, it recommends maintaining long-term agricultural usage mechanisms to ensure the sustainable management of agricultural land for the long term.