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Rental investment: Devices prior to the Scellier scheme
Law before Scellier
Besson neuf (1999-2002) Besson ancien (1999-2016) Robien classique (2003-2009) Robien recentre (2006-2009) Borloo neuf (2006-2009) Logements Neufs ou assimilés Anciens Neufs ou vétus à réhabilitation Location 9 ans
Possible extension
2x3 years 6 years
Possible extension
2x3 years 9 years
Possible extension
2x3 years 9 years 9 years
Possible extension
2x3 years Tax advantage
Amortization
8% the first 5 years,
2.5% over the next 4 years
Total depreciation
50% over 9 years,
65% over 15 years Specific deduction
26% on income for the first 6 years
Amortization
8% the first 5 years,
2.5% over the next 4 years
Total depreciation
50% over 9 years,
65% over 15 years Depreciation
6% over 7 years
4% over the next 2 years
Total depreciation
50% Depreciation and specific deduction of 30%
6% the first 7 years,
4% over the next 2 years
Total depreciation
50% over 9 years,
65% over 15 years
Possible extension
2x3 years 6 years
Possible extension
2x3 years 9 years
Possible extension
2x3 years 9 years 9 years
Possible extension
2x3 years Tax advantage
Amortization
8% the first 5 years,
2.5% over the next 4 years
Total depreciation
50% over 9 years,
65% over 15 years Specific deduction
26% on income for the first 6 years
Amortization
8% the first 5 years,
2.5% over the next 4 years
Total depreciation
50% over 9 years,
65% over 15 years Depreciation
6% over 7 years
4% over the next 2 years
Total depreciation
50% Depreciation and specific deduction of 30%
6% the first 7 years,
4% over the next 2 years
Total depreciation
50% over 9 years,
65% over 15 years
Good to know
The Duflot law had replaced the Scellier law on 1 January 2013. Since September 1, 2014, the Pinel law has been in force.
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