Article 63 of the French General Tax Code
November 8, 2023
For the purposes of income tax, profits from farming are deemed to be the income that the farming of rural property provides either to farmers, sharecroppers or to the farming owners themselves. These profits include in particular those from forestry production, even if the owners limit themselves to selling standing timber cuts. They also include the proceeds from the exploitation of mushroom beds in underground galleries and those from beekeeping,…
