Dismemberment of property
Acquiring the bare ownership of a property corresponds to temporarily ceding the usufruct (15 to 20 years) to a social or institutional lessor, who manages and maintains the property during this period, the purchaser receiving in the form of a reduction immediately on the purchase price, the equivalent of all market rents, discounted and net of costs, taxes and charges, that he would have received over the period if he had invested in full ownership, at the end of operation, the investor automatically becomes full owner of the property.
Investing in bare ownership is:
- Take advantage of the neutrality and tax optimizations linked to the investment in bare ownership, i.e. take the value of the bare ownership out of the ISF for the part purchased in cash, do not pay property income during the duration of the usufruct by the lessor, while being able to impute the interest of the credit on other property income, not to pay property tax during the duration of the usufruct of the lessor,
- Avoid unpaid rent, management fees, maintenance expenses, repairs, works. The rental management and maintenance of the real estate assets being taken care of by the usufructuary, professional lessor,
- Benefit from a very relevant asset and tax transaction as a non-resident or expatriate,
- Sell your property or your right at any time if necessary,
- Secure real estate savings and benefit from a double valuation of its investment by the automatic recovery of full ownership at maturity, and the economic revaluation of the property,
- Use the credit lever to maximize your retirement capital by limiting your savings effort to the value of the bare ownership,
- Charge loan interest to existing or future property income, thereby saving income tax and social contributions (max. 45% + 15.5% or 60.5%),
- Protect those around you in the context of a mortgage loan through the death benefit,
- Transmit at a lower cost, and reduce the rights of the donation to a value calculated on the basis of bare ownership alone.