The purpose of the article was to try to answer the question whether and to what extent the legal provisions governing agricultural cooperatives in Germany, the way they are established and operated, respond to the challenges of modern agriculture. The subject was extensive, therefore only selected issues have been presented in the article.
In the first part there has been a reference to the challenges of modern agriculture indicated in the documents of the European Union, the UN or resulting from the Common Agricultural Policy. There have also been references to draft acts concerning the CAP after 2020. Then, the paper has focused on the types of agricultural cooperatives in Germany, the Genossenschaftsgesetz and its amendments from 2006, 2015 and 2017, on combining the cooperatives and selected tax reliefs addressed to cooperatives.
In summary, the author has stated, among other things, that the German legislator is trying to introduce regulations that are supposed to solve the legal problems of existing cooperatives and encourage the creation of the new ones while taking into account the challenges of agriculture and rural areas.