Service residences

Choosing to invest in Furnished Rentals means investing in identified sectors based on solid market fundamentals offering strong long-term visibility.

4 sectors to invest in managed service residences:

Advantages of investing in serviced residences:

Furnished Rental is considered for tax purposes as a commercial activity which is subject to income tax, in the category of Industrial and Commercial Profits (BIC) (and not property income), defined in article 34 of the CGI . According to article 39 C of the CGI, accounting depreciation is deductible up to the amount of the difference between the rents and the rental charges relating to the property; for the balance, they can be carried forward indefinitely and deductible from future results.

VAT and rents

Rents are subject to VAT when the tenant operator offers, in addition to accommodation, at least three of the following four services:

Furnished rental and LMNP status:

The tax status of non-professional furnished rental company (LMNP) allows investors to benefit from advantageous taxation with little or no taxed income.

Advantages of LMNP status: