Tips, strategies and news for successful real estate investments
French SCI: corporate tax (IS) or income tax (IR)? The real gap shows at resale: gains taxed on net book value under IS versus 22/30-year allowances under IR. Full 2026 comparison with a 20-year projection.
Micro-BIC with its 50% allowance or the actual regime with depreciation? Since 15 February 2025, depreciation is clawed back into the taxable capital gain on sale. A worked comparison to decide in 2026.
Buy a discounted thermal sieve, renovate it and rent it out under the Jeanbrun scheme: depreciation, purchase discount, works subsidies. The new investor calculation — and why extending it to older houses remains conditional on the law being voted.
How much does the EPC add to or subtract from your home value? Official 2024 discounts, the Climate Law timetable and a free indicative estimate in euros.
Notary fees 2026: 7% to 8% on resale, 2% to 3% on new-build. Composition, the departmental transfer-duty increase and the first-time-buyer exemption explained.
Rental yield calculation: the formulas for gross, net and net-net returns, the impact of charges and taxation (micro-foncier 30%, micro-BIC 50%), monthly cash flow and a full worked example.
Announced on 23 April 2026, France's Relance logement housing bill would let landlords re-let F or G-rated homes under a 3-to-5-year works commitment. Mechanism, parliamentary timetable, landlord strategies and pitfalls.
Q1 2026 IRL at 146.60 (+0.78%): calculation formula, backdating limited to one year, freeze on F and G rents. Work out the authorised increase on your rent.
How inheritance tax is calculated on a real estate asset in 2026: allowances by family relationship, progressive scale, spouse exemption and life insurance, with a worked example.
How to calculate real estate capital gains in 2026: taxable base, 36.2% rate, holding-period allowances, surtax above €50,000 and the LMNP case, with a worked example.
Property income deficit under the actual-expenses regime: €10,700 imputed against overall income, cap doubled to €21,400 for the energy renovation of a thermal sieve (E/F/G to D). Mechanism, carry-forward, worked example and pitfalls to avoid.
How to calculate a buyout payment in a divorce, joint ownership or inheritance: formula, outstanding loan balance, 1.1% partition duty and notary fees, with a worked example.
Parking space yield: a gross return often higher than a home, an ordinary-law lease outside the 1989 Act, taxation as property income (micro-foncier 30%), the weight of notary fees and a full worked example.
Finance act 2026 (Act no. 2026-103): new private-landlord status with depreciation of 3% to 6.5%, property income deficit at €21,400 for energy renovation, possible rise in DMTO. Mechanism, worked example and pitfalls to avoid.
PTZ 2026: eligible in every zone, new-build houses back in. Financed-share schedule, N-2 income ceilings, repayment deferral and a worked example.
An SCI owning an F or G-rated property faces the same rental bans. What the corporate structure changes — and doesn't change — for EPC obligations and work tax treatment.
An F- or G-rated property in a divorce means a distorted buyout payment, a difficult sale and mandatory renovation costs to share. What the DPE concretely changes in asset division.
