The government chose to reassure the agricultural world this Tuesday by reiterating its commitment to applying from 2025 the tax and social measures provided for in the financial texts examined this fall. A strategic announcement intended to avoid any delay in their implementation, despite the constraints of the principle of non-retroactivity of taxes.
“The government wants the definitive adoption, in the financial laws for 2025, of all commitments in favor of the agricultural world,” declared in a joint press release, ministers Annie Genevard (agriculture), Eric Lombard (economy and finance) and Amélie de Montchalin (public accounts). This declaration comes in a context marked by growing distrust among farmers towards the deadlines for implementing government promises.
A schedule under pressure
For the executive, it is essential to avoid these measures, designed to respond to the agricultural crisis of winter 2024, being postponed until 2026. “It is absolutely necessary to avoid any consequences of the principle of non-retroactivity in tax matters which could delay the entry into force of these provisions,” warn the ministers. The government claims that this public communication, carried out before December 31, is a necessary condition to guarantee the retroactive application of the reliefs from the start of the 2025 financial year.
Among the main provisions are several measures eagerly awaited by the agricultural sector. Abandoning the increase in taxation on non-road diesel (GNR) will save operators an additional cost estimated at 160 million euros. Other commitments include incentives for the transfer of farms, the increase in the property tax exemption on undeveloped properties, and the extension of tax credits for agricultural businesses certified as High Value Added.
A response to old expectations
An essential system, the TO-DE, which exempts agricultural employers from employer contributions for seasonal workers, will be made permanent. “This is a strong demand from sectors such as viticulture and market gardening,” specifies the press release, underlining the importance of this mechanism for the seasonal workforce. These announcements are part of a desire to meet the expectations expressed during the winter 2024 mobilizations and to strengthen farmers' confidence.
To read, our file on the agricultural world
By adding to this a commitment to the reform of agricultural pensions, the government hopes to provide a global response to the social and economic challenges of the sector. “By making the application of these measures possible from the 2025 financial year, the government avoids postponing their implementation for a year,” concludes the press release, thus aiming to reestablish a dialogue of trust with a sector in search of stability .
