Expert in real desfiscalisation: Law of Robien, Law Girardin, Law Demessine (ZRR), professional Hirer out with of furnished.

Expert in real desfiscalisation

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Law of Robien for the rental investment

Applicable law since April 3, 2003 in France with date of retroactive effect, to replace the device Besson, the Robien device is a tax measurement, in favour of the rental investment.

The device of Robien is opened with those which buy an old housing or a new housing intended for the hiring by way of main home. To be able to profit the good from it will have to be rented for one 9 years period at least. The device of Robien is also extended to old. An all-in deduction being able to go up to 65% will apply to the land incomes drawn from the hiring of private old residences " to controlled rents ".

Law Demessine (ZRR: Zone of Rural Revitalization)

Why does such summer have installation ?

The purpose of it is to support L’activity of rural zones to tourist potentials (two forms of favoured tourism : green zones and mountain). From the exceptional tax advantages suggested by this device and L’caused passion, the State fixed a limiting date of subscription for the investors.

Principle

The law Demessine allows, while becoming owner D’a new real estate and by renting it for one defined period, to profit D’important tax advantages. Among these advantages a recovery of the VAT on the good and the reductions D’taxes which can go jusqu’to 25 000 € spread out over 6 years (4 166 €/an for a couple). The rents will be guaranteed in a contractual way by a manager who will rent the real estate within the framework D’a seasonal occupation.

Advantages:

The tax cut is equal to 25% of the amount of acquisition HT for a new good with a ceiling of 50 000 € for a single person and 100 000 € for a couple, spread out over one 6 years duration.
Possibility of recovering the VAT on the good.
Possibility D’occupation of the good during the hiring.

Conditions:

Housing must be located in a residence of tourism classified, located in a Zone of Rural Revitalization and to be rented naked for one 9 years minimal duration.
In order to profit from the recovery of VAT:
It is necessary to sign a contract of lease with a manager providing a certain number D ‘equipment and provisions of services to the occupants (furniture, breakfast, laundry…).
L’investor should not occupy his housing more than 8 weeks per annum.

The statute of professional Hirer out with of furnished: LMP

Hirer out of furnished professional (LMP) is in France an advantageous tax statute granted to the private individuals having important incomes coming from hirings of furnished.

Conditions:

Statute LMP is defined by article 151 septies cgi. The following conditions must be satisfied to claim with this statute :

to generate at least 23000 € (or more than 50% of the incomes of the tax hearth) of incomes of furnished real estate
to be registered with the company and trade register

The real goods which enter the definition of furnished are :

tenement furnished
hotel residences, of tourism, rooms of hosts and lodgings rural
old people's homes, residence of services

Advantages:

The hirer out from of furnished professionel profits from the following advantages :

Total deduction on the incomes of the real loads (including : loads of acquisition, interests of loan)
Damping of the goods (variable : generally 10 years on furniture and 20 years on the land one)
Recovery of the VAT
Exemption of appreciation beyond 5 years (for an income lower than 250 000 €)
Provided that the incomes generated by this activity exceed 50% of the incomes of the tax hearth, exemption forthe STF of the goods as professional goods

Law Girardin Dwelling

With what is used it ?

L’State set up this type D’tax incentives in order to mitigate the rental deficiency, very strong in the DOM-TOM.

Advantages:

There are two types of hiring:

Free hiring: reduction D’taxes of 40 % of the price D’purchase of L’acquisition spread out over 5 years, is 8 % per annum. The base of calculation of L’economy D’tax is reached a maximum in 2024 € TTC/m². The surface taken into account for that includes the floor timber (loggia) for a maximum surface of 14m².

Intermediate hiring: reduction D’taxes of 50 % of the price D’purchase of L’acquisition spread out over 5 years, is 10 % per annum. The base of calculation of L’economy D’tax and the surface taken into account are the same ones as for the free hiring.

The reduction D’tax is applicable as from L’year D’completion of the good and the handing-over of the keys.

Conditions:

The new housing located in the DOM-TOM must be rented naked by way of main home for one 6 years duration.

For the intermediate hiring, in order to facilitate L’accession with the hiring:

- the monthly rents are reached a maximum during 6 years with 10,92€ except charge/m 2 livable (more floor timber jusqu’with 14m²)

- the annual resources of the tenants are reached a maximum with:

25 417 € for a single person 47 010 € for a couple without dependant 49 729 € for a couple with 1 dependant 52 449 € for a couple with 2 dependants 56 083 € for a couple with 3 dependants 59 716 € for a couple with 4 dependants

Industrial Law Girardin

Thanks to a powerful tax engineering and with the selection of protected economic sectors, it is possible to gum its tax entirely each year and this which qu’is the rising one.

L’State set up this type D’tax incentives in order to stimulate the economic activity in the DOM-TOM.

How ?

The law industrial Girardin allows, while becoming owner of industrial goods, to reduce your tax of 50% of the amount invested. L’engagement of detention of these goods is 5 years (tiny room at 4 years for certain sectors) and of the counterparts with respect to L’undertaken local are to be respected.

Advantages:

A reduction D’tax of 50% (60% on TOM or certain sectors D‘activity) over one year, calculated on the amount D’productive investment HT.

If the amount of the reduction D’tax exceeds L’which had tax, L’exceeding constitutes a credit on L’State. This credit is used for the payment of L’Income tax due to the 5 year old title following. The fraction not used is refunded with L’expiry of this period.

This device is validated jusqu’in 2017.

Conditions:

Engagement of detention during 5 years (or normal duration D’use if it is lower).

Retrocession of 50% of L’favours tax to L’undertaken local, in the form D’a reduction in the rent or delivery price of the good.