Measure to support investment private rental.
This law was implemented in late 2008, replacing legislation Borloo and De Robien.
The tax benefit is no longer a decrease in taxable income, but reduced the amount of tax. (The Scellier can deduct a percentage of the cost of property acquired directly from the amount of tax).
Latest 2011
Since 1 st January 2011, the Act is amended Scellier. In 2011, the reduction rate is lowered 22% max cons 25% in 2009/2010.
The most advantageous feature housing benefit BBC (low energy buildings) that benefit from a rate of 22% reduction . rate reduction will be only 13% for other dwellings.
conditions:
· Buying a Home new or future state of completion.
· Commitment rent the naked use of main house for 9 years minimum to a tenant other than a member of the tax household.
· The rent ceilings are set by decree (new ceilings Scellier 2011)
· Maximum amount investment is of 300 000 € (one unit per year)
Advantages:
· Ability to acquire housing in the context of a joint ownership or an SCI.
· The device is compatible with the financing in Social Rental Loans (PLS).
· Investment rental by way of a subscription share REITs (Real Estate Investment Company Collective) allows the subscriber to qualify for the tax reduction.
In conclusion the Scellier has a proprietary interest as it reduces its taxes, enhance returns over the medium and long term and ensure an additional income.
Christine and Frances
Christine and Frances
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