We are still awaiting are good write-up from a qualified professional, but in the meantime this is a summary:
Write-off over thirty years rather than the existing 15.
In place of the 10% per year write-off currently allowed from year 6 they are proposing:
- Year 6 to 15 - 2% per complete year;
- Year 16 to 25 - 3%;
- Year 26 to 30 - 10%.
The base rate is actually 19%. That applies to EU nationals.
If you live in France you have to pay Social Charges on top, i.e. 19 + 13,5 = 32,5%
Non EU nationals pay one third.
The only good news is that the new measures come in to effect on the 1st February. That said, the Acte de Vente must be signed on or before this day.
Please note that this may not necessarily be relied upon and you are stongly advised to take independent legal advice.