THE SCELLIER
Reduce your taxes up to 37% over 15 years! The
SCELLIER is a tax cut of up to 37%. All
French taxpayers investing in new housing during 2009 and 2010 (for rent) are eligible. When they buy a new home (or future state completion) between 1 January 2009 and December 31, 2012, they can benefit from this tax cut:
25% for investors in 2009 and 2010 and 20% for investors in 2011 and 2012.
Warning: this tax cut can not be combined with other legal devices
... To qualify for the tax reduction you must rent the naked use of main house for a minimum of 9 years. Rents must not exceed the ceiling fixed by decree.
The lease commitment is to take effect within 12 months from the date of completion of the building.
Investment Ceiling: 300 000 € for a single dwelling per year.
Almost all new buildings, including thermal and energy performance are consistent with the requirements of article L.111-9 of the Code of Construction and Housing are eligible for the law.
Act or the Act Robien Borloo allow a deduction on income, but the Act allows Scellier a tax cut spread over 9 years and carried forward.
When the reduction of tax for a year exceeds the tax owed for that year, the balance of tax cuts can be attributed to the IR following years (until the 6th year included). Priority is given to the method of calculating the oldest to the most recent reports and before the IR reduction of year N.
Attention regime SCELLIER = tax cut of 25% and the regime SCELLIER SOCIAL = tax cut of 37% possible
You can rent this apartment to a child or a parent when he said tax so independent.
After 9 years you can continue to rent your home freely or agreements with the National Agency Housing (agency) to qualify for deduction of 30% to 45% on rents.
NB: The law Scellier "social" allows you to continue your involvement with the tax authority every 3 years (max 6 years) and thus benefit from a reduction of additional tax equal to 2% the cost of housing. Or 37% over 15 years.
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