YOUR NEEDS WHO ARE WE ? OUR SOLUTIONS THEY TRUST US TAX LAWS THE PINEL LAW , benefit from a maximum tax reduction of € 63,000 The 2015 PINEL LAW replaces the Duflot law since September 1, 2014. Who are the beneficiaries of the PINEL law? Any taxpayer domiciled in France, who acquires between September 1, 2014 and December 31, 2016 new housing or in a future state of completion. Amount of tax exemption with the Pinel law. The tax exemption under the PINEL Law is a tax reduction depending on the rental period. The percentage of the tax reduction is calculated on the cost price of the property plus notary fees up to a limit of € 300,000. You have the possibility to invest in several homes per year for a maximum amount of € 300,000 You have the choice between periods of 6, 9 and 12 years for tax exemption. Over 6 years with a tax reduction rate of 12% or 2% per year Over 9 years with a tax reduction rate of 18% or 2% per year Over 12 years with a tax reduction rate of 21% or 2% per year over 9 years then 1% per year for 3 years What are the conditions to be observed? • The owner must rent his accommodation as a main residence for his tenant. • The rental period must be at least 6 years. • The accommodation must be rented within 12 months of the date of delivery of the property. • The owner undertakes to respect the rent ceilings and tenants' resources established by decrees. • Possibility of renting to an ascendant or descendant under conditions that the tenant is not in the same fiscal household and to practice a market rent price. What are the conditions for obtaining Pinel tax exemption? • The PINEL law falls within the cap on tax loopholes set at € 10,000 per year. Which accommodation is eligible for the Pinel law? The accommodation must be built to BBC or RT2012 standards and must be located in a town located in zone A Bis, A, B1 or B2 with approval. The following types of investment are eligible for the PINEL LOI: • New housing or housing in the future state of completion (VEFA) • Construction of housing • Acquisition of unfinished housing with a view to its completion • Subscription to the capital of SCPI GET MORE INFORMATION CONTACT ME I would like to be contacted by a MERISTEM advisor to carry out a free personalized asset assessment. This process is without any commitment on my part MERISTEM 16 Avenue Charles de Gaulle PA des Moulinets 44800 Saint-Herblain Tel : +33 02 40 47 16 47 mail : contact@meristem-patrimoine.fr M Mme Melle Mentions légales Traitement des réclamations © 2015 - mroulland.