Faced with the sustained rise in cattle prices, the finance law for 2025 introduced a new fiscal device: the provision for the increase in the value of dairy and beef cow herds. An interesting tool to limit the fiscal and social impact, provided that its rules are mastered. The progression of cattle prices has led the legislator to adapt the tax rules. The finance law for 2025 thus establishes a specific provision, allowing to take into account the increase in the value of the herd without immediately increasing the tax burden. Unlike previous temporary measures, this is a lasting accounting provision, applicable to fiscal years closed since 2024 and until 2028. It concerns agricultural operators subject to a real regime, individually or in a company (Gaec, EARL...), with the exception of farms in the start-up phase. Horizons Horizons-journal.fr is the website of the Horizons ...