Location meublée : LMNP, LMP, IFI, transmission. Le guide complet pour CGP avec Nora Faugère

🎙️ OFF THE BALANCE SHEET – Episode 4: Furnished Rentals The preferred real estate investment for the French for the past 20 years… but also one of the most complex to master. Between LMNP (Non-Professional Furnished Rental), LMP (Professional Furnished Rental), aparthotels, IFI (French Wealth Tax), depreciation, and inheritance, furnished rentals have become a real technical puzzle – even for wealth management professionals. For this episode, I'm joined by Nora Faugère, Director of Wealth Engineering at the CGP (Certified Financial Planner) division of the Premium Group and a recognized trainer on the subject for over 10 years. On the agenda: a comprehensive roadmap to support your furnished rental clients, from tax classification to inheritance, including the major 2025 reform on the reintegration of depreciation. ━━━━━━━━━━━━━━━━━━━━━━━━━━ 🔎 IN THIS ISSUE 00:00 — Introduction & presentation by Nora Faugère 05:00 — Furnished rentals: definition and the boundary with short-term rentals 12:00 — Furnished tourist accommodation vs. short-term rentals: the 4 key services 18:00 — Business income tax regimes: micro-BIC vs. actual expenses 25:00 — LMNP vs. LMP: the real switching criteria 32:00 — Capital gains: individuals vs. professionals (the 2025 reform) 40:00 — Social security contributions: the €23,000 trap for short-term rentals 46:00 — Wealth Tax and Furnished Rentals: The 3 Criteria Everyone Forgets 54:00 — Renovations and Depreciation: Article 39 C Explained 01:02:00 — Real Estate Investment Companies (SCI) Subject to Corporate Income Tax (IS) and Holding Strategies 01:10:00 — Practical Case Studies 01:25:00 — Behind the Scenes: Systemic Error, Improbable Case, Advice ━━━━━━━━━━━━━━━━━━━━━━━━━━━ 👤 GUEST Nora Faugère: Director of Wealth Engineering, Wealth Management Division of the Premium Group A lawyer by training (dual degree in law and wealth management), she has been a trainer for over 10 years on furnished rentals for... Financial advisors, chartered accountants, and notaries. ━━━━━━━━━━━━━━━━━━━━━━━━━━ 🎧 LISTEN TO HORS BALAN ▶️ Spotify: https://open.spotify.com/show/5UQeRiL... ▶️ Apple Podcasts: https://podcasts.apple.com/us/podcast... ▶️ Deezer: https://www.deezer.com/fr/show/100234... ▶️ Amazon Music: https://music.amazon.fr/podcasts/f6ec... 🔔 Subscribe so you don't miss an episode 👍 Like if you found the episode helpful 💬 Comment with your feedback and requests for future topics 🔁 Share with your fellow wealth management advisors, tax specialists, notaries, and accountants ━━━━━━━━━━━━━━━━━━━━━━━━━━━ 📌 ABOUT HORS BILAN Hors Bilan is THE technical podcast for wealth management and tax professionals. Each month, an expert provides in-depth analysis of a strategic topic for your clients: retirement savings plans (PER), international taxation, crypto, furnished rentals… hours of actionable, free, and straightforward content. #FurnishedRentals #LMNP #LMP #Taxation #WealthManagement #WealthAdvisor #WealthPlanning #OffBalanceSheet #RealEstate #Assets