The forest can be considered to be a good professional as well as cultivated farmland

This, to pull the bulk of its resources to live from exploitation of its forest, justifies its activity (contributions MSA and ATEXA or number of SIREN or liability to VAT, payment of invoices, provides purchase orders)…
As part of a forestry group, only the Manager may consider as well professional shares.
Professional property is totally exempt within the meaning of the ISF.

Transmission

The application of the Monichon system allows reducing the estate value of the Woods to 3/4 of their value. The transfer taxes apply on 1/4 of the value of the property in question, ask your notary.
As part of a good professional opportunity to combine the amendment Monichon and compact Dutreil to bring the tax base to 6.75% of the value of the property.

THE device of tax incentive to investment in forest: challenge

The device of tax incentive to investment in forest was created by law on July 9, 2001 forest. It allows a reduction in the income tax, subject to certain limits, for taxpayers domiciled in France with forest investments.

2013 amending Finance Act has just extended the device for forest operations carried out between 1 January 2014 to 31 December 2017.

Four possible forms:

• The acquisition to combat the fragmentation of forest ownership, challenge applies to the purchase price of land of 4 hectares at most and the subscription of shares of forest communities or capital of forest savings companies.
• The challenge insurance in connection with the account of forest investment and insurance (ATTC) to encourage homeowners to build capital to vocation of insurance (Decree to come).
• The challenge work to boost forest work applies to the management of at least 10 ha or 4 ha units if grouping within an organization of producers.
• The challenge of the contract to develop forest management and promote the economic organization of the sector is a new provision since 2009. The contract may be concluded with a forestry expert, forestry co-operative, a producer organisation, the national Office of forests or a professional forest Manager.

Advantageous Taxation

ISF/land/estate
 
The imposition of your Woods.

Taxation of your plots is based on the value of their back cadastral Forester. This value depends on the cadastral classification of your wood.
Each year, that income is used as reference for the property tax and income tax is systematically upgraded by tax administration.

Planting: total exemption

You can apply a total exemption from property tax with the cadaster office within 90 days following the completion of the work as part of a plantation.
The plot has to be planted, sown density sufficient or regenerated naturally. This exemption applies to the party concerned and not the entire
The duration is now dependent on gasoline:
50 for hardwoods
30 for softwood
10 years for the poplars
Farm incomes to declare

The cadastral income said “forest package”, as indicated on the cadastral matrices

And if so:
–       The income from the sale of ancillary products such as fruits and mushrooms.
–       The income from the sale of wood transformed to non-industrial character, like the way cutting.
–       The income from the Moors, as Heath land sale.

Partial exemption of EWB

The Monichon amendment, subject to condition, allows retaining only a quarter of the market value of the land wooded to determine the calculation of your heritage
Forest and professional property