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The leaseback tax scheme

OBJECTIVES
  • Build up quality assets
  • Protect your family
  • Receive a supplementary pension with no or little tax
  • Improve the return on your liquid assets
  • Generate income, net of taxes on long term
  • Prepare your inheritance
CONDITIONS

Invest in one or more furnished properties through the leaseback scheme (student accommodation, tourist residence/apart-hotel, residence for seniors or care home) and rent it (them) to a management company thanks to a commercial lease

TAX BENEFITS
  • Deduction of interests on mortgage, land tax, fees for chartered accountant...
  • Amortization of notary fees, furniture and 85% of the price of the property.
  • Depreciation not deducted are deferred indefinitely and are offset on future profits.
  • Exemption on capital gains after 30 years (general scheme).
     
YOU BENEFIT FROM
  • Rental incomes guaranteed by commercial lease
  • Hassle-free management solution: you do not have to look for a tenant, worry about unpaid rent and take care of maintenance
  • Supplementary incomes net of taxes and social contributions on the long term, which can be summarized this way: 
    1. - little or no tax and social contributions for about 15 years, if you finance cash
    2. - no tax and social contributions for about 25-30 years, depending on the amount of the loan
WHO CAN TAKE ADVANTAGE OF THIS SCHEME?

French taxpayers,expatriates and non-residents wishing to receive supplementary incomes which will increase on the long-term and will be no or little taxed.