CFE for LMNP and LMP in France

CFE for LMNP and LMP in France If you rent out a furnished property in France, you are subject to certain tax obligations, including the Cotisation Foncière des Entreprises (CFE). This local business tax applies to all furnished rental landlords, whether operating under the Micro-BIC, Réel Simplifié, or SCI à l’IS regimes. Understanding how CFE […]

How to Complete Form 751-SD in 2025

How to Complete the 751-SD Form in 2025: Your “Professional Activity Questionnaire”? Qlower has prepared a simple and effective guide to help you complete the 751-SD form for your LMNP (Non-Professional Furnished Rental) activity questionnaire in 2025.   After submitting your declaration of activity as an LMNP via the P0i or P2P4i form (for additions […]

Accounting Obligations for an SCI in France

Accounting Obligations for an SCI Under the Income Tax System (IR) in France The ideal solution for managing a property with multiple owners, the creation of a Société Civile Immobilière (SCI) is gaining popularity in France. However, before taking the plunge, many questions may arise, particularly regarding the accounting obligations of an SCI subject to […]

Family Real Estate Company in France: What Is It, Advantages and Disadvantages

Family Real Estate Company in France: What Is It, Advantages and Disadvantages Establishing, managing, or even transferring real estate assets can seem complicated. Members of the same family may also find themselves co-owners of a property without having planned for it (in the event of the owner’s death), sometimes leading to very complex situations. There […]

LMNP Status: Real Regime vs Micro-Foncier – Which One to Choose in France?

Which to Choose: The Real Regime or Micro-Foncier? In this article, you will find answers to the following questions: What are the accounting requirements for an unfurnished rental investment? Which should you choose: the real regime or micro-foncier? Real Regime vs. Micro-Foncier: Which One to Choose? Not all tax regimes require the same level of […]

How you can recover the Household Waste Collection Tax (TEOM) from your tenant in France in 2025

how you can recover the Household Waste Collection Tax (TEOM) from your tenant in France in 2025 Qlower has written this article to detail the steps for recovering the Household Waste Collection Tax (TEOM): we will explain the calculation methods and present exceptions and specific cases. This way, you will learn how to optimize the […]