The silviculturist is concerned by the real estate wealth tax (IFI) when his assets are greater than or equal to €1.3 million on 1 January 2019
When wood and forests are considered as professional property by their owner, they can benefit from a total exemption from ISF. Otherwise, they may benefit from a partial exemption from transfer duty free of charge
Timber and forests and shares of forest groups (held for more than 2 years) may benefit from a three-quarters exemption from transfer duties on inheritances or donations
This measure consists of a reduction in income tax or a tax credit for taxpayers domiciled in France who make forest investments.
Different types of DEFI: acquisition that gives right to tax reductions; works and contracts that give right to tax credits when carrying out forest work, or when signing a contract with a professional for property management
The CIFA is a savings account for private forest owners.
Fuelled by wood cutting products, the CIFA is a self-insurance tool that can be used in the event of a natural disaster. The sums deposited in it may also be used for investments in sustainable forest management (excluding disaster).
Like the advantages of the physical forest, the sums deposited in the CIFA will benefit
an exemption of ¾ from their value for transfer duties free of charge.