II: Taxation of forestry groups and their members

Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for the share of company profits corresponding to his rights in the grouping, either to income tax, determined according to the rules laid down for the category of income to which these profits relate, or, in the…