DEFI forestry works credit: access for members of forestry groups managed under the code of good forestry practice

Additional article adopted by the National Assembly at first reading. Article 200 quindecies II 5° of the General Tax Code would be amended so that forestry works carried out through the groups and companies it lists qualify for the DEFI works tax credit when the property benefits from the presumption of sustainable management under article L. 124-2 of the Forestry Code, with a felling and works programme approved by the National Forest Property Centre. Applies to works paid from 1 January 2027.