Tax exemption for compensation for sanitary culling of livestock
Compensation paid to livestock farmers for the sanitary culling of their breeding herd is exempt from tax on the portion exceeding the book value of the animals, provided the herd is rebuilt within two years.
Measure originators
No official estimate found for this measure.
Measure impact
General scheme for animal health compensation (Article L.221-2 of the Rural Code), used in particular for lumpy skin disease and bovine tuberculosis. Applies to income tax for 2025 to 2027 and, for corporate income tax, to financial years beginning between 1 January 2025 and 31 December 2027 (Articles 75-0 D and 208 octies of the CGI (General Tax Code)).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration