LMNP Taxation

The Non-Professional Furnished Rental (LMNP) status applies to real estate investors who rent out their property as a furnished unit and for whom this does not constitute their primary activity. The tax advantage of the LMNP status is not a lower tax rate, but rather better conditions for calculating the taxable base.

The LMP status allows you to benefit from attractive taxation while building a portfolio that can be leveraged upon resale. The properties covered by the LMP status are furnished properties.

Whether under LMNP or LMP status, properties must be acquired within a serviced residence.