Leasebacks - Extra Benefits to French Residents

Pegasus

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I'm seriously considering a french leaseback - a city centre aparthotel. I've looked into it quite a bit and am aware that there's no assurances out there about resale value in 20 years or who will be interested in buying what will really be a hotel room at that stage. That in itself won't put me off because I feel if the general property values greatly increase this one will also to some extent - how much in comparison to a straight apartment is the unknown variable. So - still in so far.
What I can't seem to find info on so far is the tax breaks that are available to french people if they buy the same unit.
My worry here is that if there is a level of capital allowance available to locals against their rental or total tax there will be some sort of a premium built into the price by the developer to relect this and I'm therefore paying over the odds as I won't be getting these benefits. And, if they do work out so much cheaper for the French investor why are there any left?
In some tax incentive schemes in Ireland people participate in them purely for the tax breaks and accept a small predetermined capital increase at the end of the scheme when the promoter/owner buys them out eg hotels etc. - I know it's not exactly like for like and I'll own this unit at the end but I just wonder if it's generally accepted in France that the main reason for going into a leaseback is for the tax breaks and that the capital appreciation will be minimal because of the nature of the unit i.e. a room in an aparthotel which will have a restricted market for resale.
I read somewhere that you are allowed to deduct some depreciation from your rental income in any case. If this was the case ie. depreciation on the cost of the property then the above point is cancelled out as non-residents can effectively get these capital allowances albeit only against rental income on that particular proerty. Maybe someone can clarify this point?
Bear with me - I'm nearly done.
I saw elsewhere on this forum where a French guy addressed this question very briefly but he was getting into the selling game so ......... He said that French investors tend to go for "De Robien Law" properties rather than "Residence de Tourisme" because of the tax breaks. Can anyone throw some light on this - i.e is it the case that French residents get extra tax breaks on these De Robien Law / Decree propeties but maybe not on the Residence de Tourisme ones which are also aimed at the foreign investor. This is not what the guy said but it's what I took from it as a possible explanation.
All opinions greatfully accepted.
Pegasus
 
Also don't forget about your liability to Irish Revenue re Rental Income (Profit)
 
And don't forget that the cost of rental/leaseback guarantees may well be built into the selling price in the first place thus inflating it above what you might pay for an equivalent property with no such guarantees.
 
ClubMan said:
And don't forget that the cost of rental/leaseback guarantees may well be built into the selling price in the first place thus inflating it above what you might pay for an equivalent property with no such guarantees.

You are 100% correct..

A survey published recently by French magazine "L'Expansion" shows that - these properties were priced at about +20% above the market value
- the rental income advertised by EA/Developpers to attract "buyers" is much more than the average rental price for the region. This leads to a lot of properties not being rented, and/or having a very low occupation rate unless the owner "drops" the price.
- there are generally build where land is cheap to buy and rental market is poor.

Montauban, Albi, Tarbes, Angoulême, Castres, Poitiers are the first towns to show weaknesses of this system.
Montauban: 30 % of these peoperties are empty
Poitiers: the need is for 1000 new properties per year, they are building above 1500 per year.
Le Puy-en-Velay (20000 habitants): they are buiding truck loads of the properties, while the population decreases every year.

While there may be a tax benefits for french residents because they have other french incomes, i do not see the benefits for non-residents (say Irish resident) as they will ultimately be taxed at say 42%, no matter how much they can offset locally in France under this special law...
But i am not an expert on this topic.....
 
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