Scellier Law

The Scellier Law, a scheme preceding the Pinel and Duflot laws, allows any owner to rent out an unfurnished property as a primary residence for a minimum period of 9 years.

In exchange for this commitment, the buyer benefits from a tax reduction known as “Scellier.” Several conditions must be met to benefit from this reduction: the rental investment must have been made between January 1, 2009, and December 31, 2012, in zones A bis, A, B, or even C, provided a prefectural waiver was obtained. This tax exemption scheme allows for a tax reduction of 21% of the investment value in the first years, then 13%, limited to €300,000 in a single year.