Synthetic Aperture Radar (SAR) measurements are unique for mapping forest 3D structure and its changes in time. Tomographic SAR (TomoSAR) configurations exploit this potential by reconstructing the 3D radar reflectivity. The frequency of the SAR measurements is one of the main parameters determining the information content of the reconstructed reflectivity in terms of penetration and sensitivity to the individual vegetation elements. This paper attempts to review and characterize the structural information content of L-band TomoSAR reflectivity reconstructions, and their potential to forest structure mapping. First, the challenges in the accurate TomoSAR reflectivity reconstruction of volume scatterers (which are expected to dominate at L-band) and to extract physical structure information from the reconstructed reflectivity is addressed. Then, the L-band penetration capability is directly evaluated by means of the estimation performance of the sub-canopy ground topography. The information content of the reconstructed reflectivity is then evaluated in terms of complementary structure indices. Finally, the dependency of the TomoSAR reconstruction and of its structural information to both the TomoSAR acquisition geometry and the temporal change of the reflectivity that may occur in the time between the TomoSAR measurements in repeat-pass or bistatic configurations is evaluated. The analysis is supported by experimental results obtained by processing airborne acquisitions performed over temperate forest sites close to the city of Traunstein in the south of Germany.