Optimizing your taxes is perfectly legal. But every year, the tax administration refines its anomaly detection tools. In 2026, the finance law tightened the screws on several measures… and with the generalization of data crossing by the tax administration, error is no longer permitted. Concretely, the information declared for taxes is now instantly cross-checked with those of Urssaf, Pajemploi or the Ministry of National Education.
Nahima Zobri, tax lawyer and head of the tax department at Dougs, confirms this: “In the era of seeking budgetary savings, the slightest inconsistency will necessarily trigger, at a minimum, a request for information or supporting documents. » Several measures should be scrutinized as a priority this year. The best known remain the classics of optimization (LMNP, donations to associations, overseas tax exemption), but the 2026 finance law adds new suspects to the list, from the status of the private lessor (which replaces Pinel) to the famous tax on asset holding companies.
The new status of the private lessor scrutinized
This is the great novelty of this 2026 declaration. The Jeanbrun system replaces the Pinel and makes it possible to depreciate a new rental property for tax purposes. But its conditions have been significantly tightened compared to the old system. Instead of a direct tax reduction, the owner benefits from accounting depreciation of 3 to 5.5% of the value of the property, deducted each year from property income. But the conditions are significantly stricter than under Pinel. Nahima Zobri points out one rule in particular: “While we could previously invest in Pinel and rent from a member of his family circlesince January 1, 2026, it is over. This type of condition will be studied closely by the administration. » Renting to members of the household, to ascendants or descendants, is now explicitly prohibited.
For investors in existing properties, depreciation is conditional on work representing at least 30% of the purchase price, with supporting documentation. “ Supporting documents will be requiredsince the tax administration will not give a gift »warns the tax lawyer. For example, detailed quotes, invoices, company certificate.
The home services tax credit in the crosshairs
This is one of the most used niches. For this reason, the tax credit for employing an employee at home is expensive for the State: more than 7 billion euros per year. This device covers 50% of expenses within the limit of a ceiling of 12,000 euros per household (i.e. a maximum tax credit of 6,000), increased to 15,000 euros with increases for children or the elderly, or even 20,000 euros for disabled people. With cleaning, childcare, gardening or cooking at home, “ this ceiling can be quickly reached. » And on this item, the cross-checking with Pajemploi and Urssaf is almost automatic: any aberrant declaration in relation to the amounts paid to employees will be immediately detected.
With article 29 of the 2026 finance law, “our deputies came to clarify an element, underlines Nahima Zobri: the service must be a properly performed service at the taxpayer’s hometo avoid abuse – particularly on meal delivery. » Exceptions are provided for the elderly, disabled or losing their autonomy, for whom carrying meals is necessary. The administration will therefore be more attentive to “the progress and actual location” of the service.
Vigilance on asset holding companies
For wealthy taxpayers who house assets in a holding companythe 2026 finance law introduced a specific tax on so-called sumptuary goods: yachts, racehorses, jewelry, private planes, unused luxury residences. “Until now, it was possible to integrate these assets into a holding company so that they were not visible to the tax administration, explains Nahima Zobri. It is now taxed at 20 % of the market value of these assets at the end of the financial year. » Valid for holding companies subject to IS whose total value of assets reaches or exceeds 5 million euros, this rate is striking the value of goods and not the revenue they generate.
