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Adjustment of the tax deduction benefiting of the non-professional furnished accommodations' leasing ("Censi-Bouvard" regime)

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

Article 76 of the 2012 Finance Act adjusts the tax deduction benefiting non-professional rental investments made in furnished buildings for students, elderly or disabled persons and tourist residences classified as such, which will cease to be applicable in 2013, barring one exception

Adjustment of the Scellier tax decrease

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

Article 75 of the 2012 Finance Act adjusts both the scope and the terms of applying the Scellier tax decrease that, as a reminder, benefit taxpayers having acquired new housing intended for the rental market between the 1 January 2009 and the 31 December 2012