When Organizing Hunting Trips Leads to a Tax Audit

A taxpayer who organized hunting trips on land he owned, as well as on land he subleased, was the subject of a tax audit.

Following this, the French Tax Administration (administration ) determined that this constituted a professional activity, that it had never been reported, and that it therefore constituted an undeclared activity, and issued a tax assessment to that effect.

The decision was challenged all the way to the Administrative Court of Appeals.

The tax authority will then point out that participants in the hunting parties were required to purchase “hunting shares or half-shares” and that the taxpayer sold beverages to the participants during these parties, thereby generating profits.

In addition, the organizer offered“hunters a morning snack and an evening meal provided by a local caterer” for a fee of twenty euros. The organizer stated that the entire amount was paid to the caterer. The caterer, however, indicated that he received only fifteen euros per meal. The Court therefore concluded that the taxpayer did in fact make a profit, despite his statements.

It will then rule that this activity of organizing hunting trips was indeed commercial in nature.

She thus confirms the tax reassessment.

CAA Versailles, July 16, 2026, No. 23VE01439

This legal watch produced by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can follow this legal watch subscribing to the newsletter via this link.