Property in question :

Property in question

This arrangement applies to purchases in newbuild buildings (in accordance with article L111.9 of the Code of Construction and Housing) destined for rental, acquired after 1  January, 09, or older property which is undergoing a change of use for conversion to residential property located in old buildings that therefore require a lot of work (*).
(*) eligible dwellings are those that do not meet the public health standards under at least four  of the fifteen headings in an official descriptive report (drawn up by a court bailiff). The restoration work  should provide the dwelling with the fifteen public health and technical performance requirements that are similar to those for newbuild. The common parts must be considered as being “decent”.

Rental undertaking

A minimum of nine years (possibility of an extension for 2 x 3 years)

Tax advantage

For 2009 and  2010: 25% of tax reduction calculated on the cost of acquisition (or wholesale price) of the property capped at 300,000 euros per taxpayer: a single arrangement under the  Scellier law per year and per taxpayer with a reduction of taxes over a nine-year period from the date of completion or the date of the sale by private treaty, whichever is the latest.

NB: this reduction will only be 20% (instead of 25%) for the years 2011 and  2012.

Possibility of postponing the reduction in the case of “SCELLIER social” (twice) by three years  3 with a 2% reduction per year. Please consult us for further information!


Cumulative effect with the other landlord benefits

The provisions of the Scellier Law cannot be added to those granted through other legislation such as the Robien, Borloo, ZRR, Girardin, Malraux or Historic Monuments laws.

A 30% reduction in gross rents covered in the Borloo  provision (formerly the Besson provision ) is applicable on condition that the caps on more “social” rents and  caps on tenant resources are maintained: see the table below.


Rental to an ascendant or descendant

Property may be rented to an ascendant or a descendant (though the “social” aspect will not then apply)

RENTAL INVESTMENT: RENTAL CEILINGS (in €/per month/m2)