French General Tax Code
In force1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis for the property tax assessed on these properties in respect of the year of taxation.
Profits resulting from the harvesting of products such as fruit, bark or resin, with a view to the sale of which the wood is exploited, as well as profits resulting from processing operations on wood cut by the owner himself, when such processing is not of an industrial nature, are taxed according to the systems defined in articles 64 bis or 69.
2. (Repealed).
3. a. By way of derogation from the provisions of the first paragraph of 1, the agricultural profit relating to wood seedlings, plantations or replantations as well as to wooded land in the nature of high forest or coppice under high forest which has been the subject of natural regeneration benefiting from the exemption from property tax on non-built-up properties provided for in article 1395 is made up of the lower of the two following sums:
The income serving as a basis for the property tax established on the basis of the type of cultivation and classification prior to the work;
Half of the income serving as a basis for the property tax that would have to be withheld following the completion of the work;
b. This scheme applies from the time the planting, replanting or sowing work is carried out during the following periods:
Poplar plantations: 10 years;
Softwoods: 20 years;
Hardwoods and other woods: 30 years.
b bis From 1 January of the year following the promulgation of the loi n° 2001-602 du 9 juillet 2001 d'orientation sur la forêt, ce régime est applicable pendant dix ans pour les pleuperaies, pendant trente ans pour les bois résineux et pendant cinquante ans pour les bois feuillus et autres bois, from the completion of the planting, replanting or sowing work, or from the declaration of the success of the natural regeneration operation carried out under the conditions provided for in 1° bis of article 1395 ;
c. Seedlings, plantations or replanting carried out less than ten years ago for poplar plantations, less than twenty years ago for softwoods and less than thirty years ago for hardwoods and other woods, benefit from the provisions of a and b for the periods remaining over the above periods.
4. With effect from 1st January of the year following the promulgation of the aforementioned law no. 2001-602 of 9th July 2001, the agricultural profit relating to wooded land presenting a state of irregular high forest in equilibrium of regeneration is reduced by one quarter for the fifteen years following the declaration of this state. This reduction is renewable.
The second paragraph of 1° ter of article 1395 is applicable to the scheme provided for by the first paragraph of this 4.
