Building up a real estate portfolio

In everyday language, inheritance is the common heritage of a group or community, which is passed onto future generations. It can be very diverse in nature: culture, history, language, value system, monuments, artistic works…

A SCI family (real estate company) allows members of the same family (relationship or alliance) to be owners, in different proportions or not, and manage one or more real estate together, for a non-commercial purpose. 

The PINEL system is a rental investment mechanism to obtain a tax reduction (tax exemption system). Since September 1, 2014, it has replaced the DUFLOT system.

The "Denormandie" tax incentive scheme aims to encourage individuals to purchase a property to renovate in a deteriorated old district with the intention of renting it out. It is an extension of the Pinel rental investment scheme.

A furnished accommodation can be rented for use as the tenant's main residence or on a seasonal basis, for occasional customers.

The activity of direct or indirect rental for furnished or intended to be furnished accommodation is implemented on a professional basis, when the following three conditions are met.