> COMPASS CPI - Tax & Estate Planning

COMPASS CPI is the advisory and investment property branch of COMPASS IMMOBILIER. The managing director of Compass Immobilier, Victoria Headdon, is a certified Property Investment Adviser (Conseil en Patrimoine Immobilier) with full professional indemnity insurance covering this specific activity.

  • Haute Savoie - 1 bedrooms
    This new premium residence, in the heart of a reputed ski resort in the Haute-Savoie, will be composed of 2-roomed apartments of 36 m² to 4-roomed apartments of 76 m² with balcony or terrace. Sold furnished. Large bay windows opening on to the surrounding natural environment with warm contemporary...
    Ref. CPI113-XML   View full details >>

  • Calvados
    This unique residence in Normandy on a peninsula next to the sea is composed of 134 apartments from 2 rooms (40 m²) to 4 rooms (90 m²). In a high-class tourist area of the first order with marina and numerous sporting and leisure activities, this top-end residence with a pure Normandy architecture...
    Ref. CPI107-XML   View full details >>

COMPASS CPI can advise you on a full range of tax-saving property investment schemes for tax and estate planning purposes. Services include a full analysis of your individual tax situation in order to determine the suitability and types of investment scheme appropriate for you and your future projects.

COMPASS CPI can also assist in finding the right scheme and property bespoke for your particular situation and needs.

For French residents a number of property investment schemes are available which enable investors not only to reduce their income tax liability but also to prepare for the future and provide additional retirement income, a home for one's old age or as part of estate planning to transmit assets to one's beneficiaries in the most tax efficient way. The schemes range from fully packaged buy to lets, tourist and medical residences to historical monuments.

Our partnerships with select and renowned developers enable us to offer a wide ranges of products and developments, all which qualify for tax breaks schemes such as the 'Scellier', 'Bouvard', 'Censi' and other schemes. A summary of the main features, requirements and conditions of these schemes can be found below.

'Scellier' Regime

- Rental investment by physical person domiciled in France or a company not liable to company tax domiciled in France
- Housing situated in a qualifying zone, new and rented unfurnished for 9 years to a tenant, not a member of the investor's fiscal household, as a principal residence
- Amount of rent capped
- Low energy consumption buildings ('BBC' norm): in 2011 the income tax reduction rate is 22% and 18% in 2012
- Non-BBC buildings: in 2011 the income tax reduction rate is 13% and 9% in 2012
- Reduction corresponding to an amount limited to a price of 300.000 € spread over 9 years

'Scellier Ancien' Regime

- Housing for conversion or rehabilitation object of work of which the nature and extent leads to the creation of a new property subject to VAT

'Scellier Intermédiaire' (or Social) Regime

- Conditions of the capping of the tenant's resources
- Possibility to extend the lease after 9 years for twice 3 years
- Benefit of the regime for a total period of 15 years

'Girardin' (Jégo Outre-Mer) Regime

- Overseas rental property investment
- 'Free sector' reduction of 36% in 2011 and 2012; 31.5% in 2013-2017 (solely intermediate sector)
- 'Social housing' reduction varies depending upon the habitable surface area
* from 36% to 46% in 2011
* from 36% to 46% in 2012
* from 31.5% to 41.5% from 2013 to 2017

'Censi-Bouvard' (LMNP - loueur en meublé non-professionnel) Regime

- Furnished rental investment by physical person domiciled in France (not by a company)
- The housing must be within certain structures with services
- Social or medical-social establishments for handicapped or elderly persons with accommodation, reception or care, or residences with services with a 'quality' label
- Residences with services for students
- Classified tourist residences with services
- Rental by commercial lease for 9 years to the operator
-Tax reduction of 18% in 2011
- VAT refund on the purchase price

Demessine Regime

- The purchase or rehabilitation of a classified tourist residence in a rural revitalisation zone (the regime is suppressed concerning purchase)

SHOULD YOU HAVE ANY QUESTIONS OR REQUIRE FURTHER INFORMATION ON AVAILABLE DEVELOPMENTS AND SCHEMES, PLEASE DO NOT HESITATE TO CONTACT US.

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