The Scellier Law can be summed up in one sentence: invest in new properties and rent them for 9 years and you will be eligible for a 25% tax reduction on your investment.
Investments eligible for tax reductions are limited to 300,000€ and the purchase of one property per year.
The tax reduction is applied starting from the first year, on the condition that the rent charged does not exceed accepted market prices.
This scheme is designed for towns with a real need for rental properties.