LMNP
The Non-Professional Furnished Rental (LMNP) status allows investors to invest in furnished rental property while benefiting from a favorable tax framework. It provides a suitable solution to generate additional income, prepare for retirement and structure real estate assets within a long-term wealth strategy.
Why invest under the LMNP status?
LMNP allows rental income to be taxed under the industrial and commercial profits regime (BIC), with the possibility to depreciate both the property and the furniture. This depreciation mechanism often makes it possible to significantly reduce - or even neutralize - taxation on rental income.
This framework fits within a broader wealth strategy aimed at combining income generation, controlled taxation and real estate asset appreciation.
Managed LMNP: a turnkey solution
Managed LMNP primarily concerns investments within serviced residences, such as student residences, senior living facilities or tourism residences. Property management is entrusted to an operator under a commercial lease, providing visibility on rental income and delegated management.
This solution is designed for investors seeking a structured investment with limited day-to-day involvement.
Non-managed LMNP: flexibility and full control
Non-managed LMNP allows investors to purchase a furnished property on the open market without relying on a management operator. The investor retains full control over property management, tenant selection and rental structure, whether traditional rental, co-living or seasonal rental.
This approach offers greater flexibility while maintaining the tax advantages associated with LMNP status, subject to more active management.
