Farmers are individuals who run an agricultural or horticultural holding directly and at their own risk. We use the term farmer in cases where the business concerned is a natural person, a sole proprietorship or a partnership (partnership, limited partnership or limited liability company). In cases where the business is a legal entity, we use the term farm manager. In the case of a partnership, the farmer is the person with the most operational responsibility. In cases where several people have equal responsibility, the oldest person is counted as the farmer.
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