25% income tax reduction for natural heritage protection expenses

Article 95 of the 2009 amending finance act creates Article 199 octovicies of the General Tax Code: expenses for maintaining and protecting natural heritage incurred between 1 January 2010 and 31 December 2013 on protected natural areas holding the Fondation du patrimoine label, and approved by the competent State department, give entitlement to a 25% income tax reduction, on up to €10,000 of expenses per year. This reduction replaces the deduction from total income that previously applied to these expenses; any excess can be carried forward for six years. The measure stems from a Senate finance committee amendment.