“The government wishes the definitive adoption, in the financial laws for 2025, of all the commitments in favor of the agricultural world appearing in the financial texts examined this fall”, affirm in a press release the ministers Annie Genevard (Agriculture), Eric Lombard ( Economy and Finance) and Amélie de Montchalin (Public Accounts).
“It is absolutely necessary to avoid any consequences of the principle of non-retroactivity in tax matters which could postpone the entry into force of these provisions until January 1, 2026 and reinforce the feeling that farmers are hostages of parliamentary instability,” note the ministers in their press release. “By recalling its intention before December 31, the government intends to make the application of these measures possible for the 2025 financial year as soon as the budget is adopted, without postponing their entry into force by one year. », they explain.
Tax reliefs
Under the previous Prime Minister, Michel Barnier, the PLF included tax relief measures for farmers representing a shortfall for the State of nearly 400 million euros. The PLFSS cost reductions, mainly for the employment of seasonal workers, reached 188 million euros. Among these tax relief measures are notably the abandonment by the executive of the increase in taxation on agricultural diesel (GNR), one of the triggers of the demonstrations. The shortfall represents 160 million euros.
There is also a “device encouraging the increase in the cattle herd”, “incentive measures for the transfer of agricultural holdings for the benefit of young farmers”, including an exemption threshold in the event of increased value raised. for the transferor, the extension of “incentive tax credits” for agricultural companies certified as High Added Value, or the increase from 20 to 30% of the property tax exemption on undeveloped properties (TFPNB).
