End of the year they are to the best of 40 to 41

Even if the tax niches will be eroded by 10 next year, do not idly sit on its hands. Operations of seduction implemented before the end of December should continue to benefit from the current taxation, changes involved for investments carried out starting in 2011, according to the Finance Bill. In any case, you have until December 31 to take measures to reduce your tax for the next year. To date, all défiscalisants devices are theoretically still available, but, in practice, it is a little more complicated.

Three major families

There are three major families of instruments of seduction: rental housing as Scellier or Malraux devices for example, financial products of type SOFICAs, FCPI or FIP and a category sui generis, the industrial Girardin, that looks like nothing else. If you are interested in financial products, you have the time: you can subscribe without difficulty until December 31, there is rarely a shortage except for SOFICAs (read below).

Real estate-based products are available throughout the year. Nine real estate and with the Scellier device, if you want to take advantage of the tax benefit as early as next year, it will be difficult: it is necessary not only that you have signed the deed of sale before end of December, but that more property had been delivered before this date. It is not certain that there are good products on the market, except to take advantage of a disclaimer on a lot. Most of the deliverables programs before end of 2010 are indeed closed (otherwise, this would mean that developers have funded operations without having previously sold them, unimaginable thing).

In any event, the precipitation is never good real estate advisor. Your choice must always be in accordance with two imperatives: the location of the accommodation is determinative (otherwise you may not be able to rent, which makes the operation lapsed tax plan) and, for the same reasons, the liveliness of the rental market.

With the historic monuments or devices Malraux, it is easier to be served at the end. "Here, must also have signed the deed of sale before December 31, but this is not the delivery of the property that determines the timing of the reduction of tax (Malraux) or the imposition of the deficit (historic monuments) as in the nine, but the payment of a part of the work, it is therefore easier to achieve here at the end of the year," says Gilles Etiennea member of the Executive Board of Cyrus Council. But, again, we must find the appropriate program and especially not "overpay" housing.

Better profitability before the summer

Industrial Girardin is available throughout the year, but you will usually get tax profitability higher if you subscribe before the summer. With this device you buy equipment that will be then leased to entrepreneurs in the DOM - TOM (read "Les Echos heritage" from September 17). If you have paid 40 euros for the financing of equipment worth 100, you get usually a tax reduction of 50, but on the total value of the property, either for a set of 40 euros (40 share) and a tax cut of... 50 euros. For small operations authorized without pre-approval of Bercy, it is not uncommon that, to encourage you to subscribe earlier, the editor offers to pay less (38 euros for example), for EUR 100 equipment and the same 50 euros reduction. At the beginning of year, you will find more easily from assessments below 40, which improves the fiscal performance of the product. End of the year, they are to the best of 40 to 41.