The de Robien plan ...
The de Robien system foresees the operation of tax exemption for income generated by this type of investment. It concerns private houses and accommodation to be constructed which are purchased from plan (VEFA).
What are the advantages ?
- A deduction on the income of up to 65 % of the purchase price of the accommodation : based on 8 % during the first 5 years, 2.5 % during the following 4 years, with a possible extension during a further 6 years.
(5 X 8 %)+(10 X 2.5%) = 65%
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Possibility to deduct the real estate deficit of up to 10 700 € per year.
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Rent security : the rent allowance can be directly transferred to the owner. If the tenant is employed in a company paying 1% housing contributions, they can benefit from a rent guarantee.
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Possibility to rent to ancestors or descendants who are not part of the taxable household.
What are the disadvantages ?
- The owner undertakes to rent the vacant accommodation during 9 years.
- The renting must come into effect during the 12 months following the taking of possession of the accommodation.
- The standard deduction on the rent taken passes from 14 % to 6 %.
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