Intermediate Rental Housing
Intermediate Rental Housing (LLI) is a scheme implemented by the French State to encourage rental investment in high-demand areas. It allows investors to acquire new properties intended for rent at controlled rents, while benefiting from specific tax advantages and strong rental demand.
Why invest in LLI?
The LLI scheme is designed for investors wishing to build a real estate portfolio in areas with strong rental pressure. It enables the offering of housing to households whose income is too high for social housing but insufficient for the open market, thereby ensuring a broad and stable tenant base.
This positioning helps secure occupancy while addressing a structural housing need.
A regulated and structured rental scheme
Investment in LLI is subject to specific conditions, particularly regarding property location, rent caps and tenants’ income thresholds. The scheme also provides specific tax benefits, such as reduced VAT at acquisition and a property tax credit during the rental commitment period.
Structuring the investment through a civil company can help optimize management and integrate LLI into a broader wealth strategy.
A wealth-oriented alternative to traditional tax schemes
LLI offers an alternative to traditional tax-reduction mechanisms by prioritizing a long-term holding strategy and asset appreciation. It generates rental income within a secure framework while benefiting from a favorable regulatory and tax environment.
This scheme fits into a sustainable wealth strategy, suited to investors seeking stability and long-term visibility.
