At a time when the tax burden on individuals is the subject of much debate in the Finance Bill for 2025, a number of little-known schemes offer a real opportunity to build up your wealth. While investment under the Pinel law is the most common form of investment today, other property schemes represent a real alternative for investors keen to give meaning to their assets by benefiting from tax breaks.

Let me tell you about the Malraux scheme. Under this scheme, investors buying a property benefit from a significant tax reduction! As part of its commitment to safeguarding its heritage, the French government has set up Sites Patrimoniaux Remarquables (Sites of Outstanding Heritage), often in town centres, to qualify for the Malraux scheme. The targeted buildings will then be refurbished by exceptional craftsmen and Architectes des Bâtiments de France!

To encourage and thank taxpayers, any investor buying this type of property will be entitled to a tax break corresponding to a tax reduction of 30% (or 22% depending on the classification of the zone) on eligible restoration work.

The aim for investors is clearly to acquire a property with high heritage value.

Each operation is defined in advance, with a work schedule that can be spread over 1 to 4 years.

Under the Malraux scheme, the investor must offer the property for rent. Note that this rental commitment must be for a minimum of 9 years.

Here is an example of an investment under the Malraux scheme:

Investment context :

- Property purchase price: €500,000

- Of which eligible works: €200,000

- Tax reduction rate: 30% (conservation area).

- Length of rental commitment: minimum 9 years.

Calculation of tax reduction:

The tax reduction is calculated solely on the amount of work carried out.

This gives €200,000 × 30% = €60,000.

Let's take the example of a taxpayer whose tax burden is €25,000/year:

Important point: this tax reduction is not included in the €10,000 Tax Niche Ceiling (PNF)!

To achieve projects of this scale, it is vital to be supported by wealth management experts to choose the most appropriate investment for your situation. The Malraux scheme can clearly be one of them!

At Finankap Group, our aim is to support you in all aspects of your property portfolio. Our experts are at your side to determine your needs more precisely and suggest the most appropriate strategies.

Finankap Group, always at your side to bring your dreams to life.