Real Estate Taxation for Investors: Tax Reductions

French real estate taxation remains one of the most powerful levers for tax optimization for investors. Between tax incentive schemes, exemption regimes and reduction mechanisms, the legislator offers a range of solutions to significantly reduce tax pressure on rental income and capital gains. However, the complexity of the General Tax Code (CGI), combined with regular legislative changes – notably the progressive reform of the Pinel scheme until its expiration in 2024 – requires a thorough understanding of available mechanisms.