Malraux Law
Taxation – Real Estate Taxation – Malraux Law
The Malraux Law is a real estate tax incentive scheme dedicated to the restoration of historic buildings located in protected heritage areas. It allows investors to benefit from a tax reduction calculated on the amount of renovation works, while contributing to the preservation of French architectural heritage.
Why invest under the Malraux Law?
The Malraux scheme is designed for high-income taxpayers seeking to reduce their income tax through a real estate investment with strong heritage value.
The mechanism is based on carrying out a full restoration project, granting a tax reduction proportional to the amount of work undertaken.
Unlike other tax incentive mechanisms, the Malraux Law is not subject to the overall tax benefits cap (“plafonnement des niches fiscales”), making it a specific and structuring wealth strategy solution.
A strictly regulated heritage tax scheme
The Malraux scheme applies exclusively to properties located in areas subject to heritage protection measures and requires prior administrative authorization. Renovation works must comply with a strict regulatory framework and are supervised by the relevant authorities.
The tax reduction is granted in return for a rental commitment under specific conditions, ensuring both fiscal and heritage coherence of the operation.
The Malraux Law within a comprehensive wealth strategy
The Malraux scheme is fully integrated into a broader wealth management strategy, defined following an in-depth wealth assessment.
It is relevant when the tax profile, holding objectives and investment horizon justify a specific heritage-oriented real estate approach, focused on the enhancement of historic buildings and long-term tax optimisation.
Support to secure your investment
An investment under the Malraux scheme requires in-depth expertise to manage tax, legal and wealth-related issues.
Our support aims to analyse your situation, secure the project’s eligibility and integrate the scheme into a coherent overall wealth strategy.
The objective is not merely to reduce tax, but to structure a sustainable, balanced real estate investment that complies with the regulatory framework and aligns with your tax position and wealth objectives.
