#2026-347Retirement rule updates for self-employed agricultural workers
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This decree makes targeted corrections and clarifications to retirement rules for self-employed people in agricultural professions. Most changes fix article references, wording errors, and procedural details in the Rural and Maritime Fishing Code and the Social Security Code. The main practical point is that some pension and allowance rules apply from 1 January 2026, and some application-related rules apply to requests filed from that date. It also clarifies that a person cannot rely on keeping company shares for retirement purposes if they transfer all or part of those shares to a spouse, civil partner, or cohabiting partner.
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Key Changes
- Corrects and updates several cross-references and wording errors in agricultural retirement provisions.
- Clarifies that shareholding conditions are not met if shares are transferred to a spouse, civil partner, or cohabiting partner.
- Sets 1 January 2026 as the application date for affected pensions, allowances, and related requests.
Obligations
What this law requires
For pensions and allowances taking effect on or after 1 January 2026, a self-employed agricultural professional may rely on retaining company shares only if they do not transfer all or part of those shares to their spouse, PACS partner, or cohabiting partner.
Retirement and allowance bodies handling self-employed agricultural professionals' files must apply the corrected procedural and reference rules in Article 1, I, 2°, 3°, 5°, 6° and 7°(b) to applications filed on or after 1 January 2026.