Base de données internationale : fiscalité et conformité juridique
Une base vivante, vérifiée par des conseils juridiques, des avantages fiscaux et structures légales de chaque juridiction.
| Pays | Avantages fiscaux clés | Structure juridique privilégiée |
|---|---|---|
| United States | Conservation easement deductions (IRC §170(h)); 84-month reforestation amortization; timber capital gains; 1031 exchanges | REIT / land trust hybrid |
| Canada | Ecological Gifts Program — capital gains elimination on certified sensitive-land donations | Ecological trust; First Nations co-ownership LP |
| Brazil | Law 14.119/21 environmental asset framework; ecological-ICMS transfers; ITR exemptions for Legal Reserves | Fundo Amazônia-style hybrid |
| Costa Rica | PSA statutory payments for carbon, water, and biodiversity services (Forest Law 7575) | FONAFIFO-linked trust |
| United Kingdom | Business Property Relief (up to 100% IHT) on commercial forestry; timber income tax exemption; Woodland Carbon Code | English purpose trust |
| Germany | §6b EStG rollover into forest land; close-to-nature forestry subsidies | Charitable trust |
| France | IFI exemptions (75–100%) for forest parcels; Groupement Foncier Forestier succession treatment | GFF |
| Switzerland | Cantonal forest reserve contracts; perpetual foundation law | Foundation (ZGB) |
| DRC / Congo Basin | Community concessions; donor-backed tax stability clauses; nature-performance debt | Treaty vehicle + offshore escrow |
| Kenya | Investment deduction on afforestation; county PES water funds | Community land trust |
| Australia | ERF ACCU contracting; MIS tax rulings; income averaging | Unit trust hybrid |
| New Zealand | Permanent forest sink under NZ ETS; indigenous carbon eligibility | Charitable trust board; whenua co-governance |
| Indonesia | FREL results payments; KEK fiscal relief; social forestry allocations | PMA + village partnership |
| Papua New Guinea | ILG leases over customary land; forest carbon agreements | Century Trust on ILG title |
| Singapore (hub) | Carbon trading tax incentive; no capital gains tax; family office structures | VCC |
Schéma de la base (backend)
jurisdiction {
iso_code, legal_structures[], perpetuity_law,
tax_incentives[{ statute, instrument, relief_rate, sunset_clause }],
registries[{ carbon, biodiversity, water }],
indigenous_consent_protocol, currency_controls,
double_taxation_treaties[], local_counsel_verified_at
}
parcel {
geo_id, jurisdiction, fvi_annual[], credits_issued[],
easements[], community_revenue_share_floor
}Avertissement : données illustratives, non un conseil fiscal ou juridique.