I assume this is also the case in a lot of other countries, but where I live the inheritance rules are different for farm land/assets. There's still a tax on it

I assume this is also the case in a lot of other countries, but where I live the inheritance rules are different for farm land/assets. There's still a tax on it, but the lower limit is much higher, and I think the rate might be lower too. I think the aim of this is to avoid breaking up already poorly performing farms, and because the business tend to be low-revenue but high in assets (land, mostly). Doesn't hurt that farmers are a huge voting block here.