Tax status of the private lessor: Senator Daubresse and MEP Cosson are responsible for creating it

Excluded capital

Excluded capital. A Senator LR and a deputy Democrats should conduct the mission of parliamentary information on the creation of a real status of the private lessor, wanted by the government.

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Long -claimed by the representatives of the owners and the real estate sector, a real status of the private landlord is beginning to emerge. According to a source close to the file, the Minister of Housing, Valérie Létard, the Minister of the Economy, Eric Lombard, and the Minister of Public Accounts, Amélie de Montchalin, will launch in the coming days a mission of parliamentary information which will work on the creation of a status, in particular tax, of the private lessorin order to recognize its economic role in the housing of the French. And to relaunch a suffering rental investment, under the effect of the management of rents, the gradual prohibition for the rental of thermal colanders or even the pilot permit, without forgetting the disappearance of the Pinel tax advantage since January 1. “75% of our fellow citizens are housed by private donors, not by social landlords”underlined Olivier Salleron, president of the French Building Federation (FFB), this Tuesday, March 11.

According to another source, Senator Marc-Philippe Daubresse (North, LR) and MP Mickaël Cosson (Côtes d’Armor, the Democrats) will be responsible for piloting this mission. Which, after consultation with housing professionals, representatives of owners and tenants, will have to make its report this summer so that first measures relating to this status of the private lessor appear in the finance law for 2026. Marc-Philippe Daubresse, which confirms this information to Capitalhad been Secretary of State for Housing, then Minister Delegate for Housing and the City, in 2004 and 2005. Mickaël Cosson was the author of a bill tabled on January 21 at the National Assembly, which aims to exempt from real estate capital gains taxes assigned to households who acquire their main residence for the first time.

Depreciation or lump sum rate?

What form could this status of the private lessor take? Like the Federation of Real Estate Promoters (FPI), the FFB evokes a damping Good rental, deductible from your global gross income, like what exists in Germany. Imagine that you buy a property 200,000 euros to rent it. You have this price of 200,000 euros on the basis of a rate of 2%, for example, for 50 years. This means that each year you can deduct 4,000 euros from your global gross income.

Via an amendment to the finance bill for 2025, last fall, the deputies had imagined another system, by applying a flat -rate rate of only 12.8% income tax from the rental of new housing for main residential use. In return, the rent had to be supervised and the accommodation noted at least D on the DPE energy performance diagnosis. So many tracks capable of fueling the mission reflections.