Expanded Zero-Interest Loans and Tax-Exempt Donations: The Impact of Government Censorship on Buyers

Upcoming censorship of Michel Barnier’s government by the National Rally and left-wing groups will significantly affect property buyers. It will stall the legislative review of the 2025 finance bill, which includes vital provisions like the expansion of the zero-interest loan for single-family homes and an inheritance tax exemption for family donations towards home purchases. Additionally, the review of legislation allowing rental properties with energy performance improvements to bypass rental bans will also be impacted.

Impending Censorship and Its Impact on Property Buyers

Are you finding it difficult to anticipate the repercussions of the upcoming censorship of Michel Barnier’s government by the National Rally and left-wing factions scheduled for mid-week? The effects will be quite tangible for individuals aspiring to become homeowners. The impending censorship will halt the legislative process regarding all budgetary texts currently being reviewed by Parliament, including the crucial finance bill (PLF) for 2025. This bill contains two significant provisions aimed at property purchasers.

Zero-Interest Loan Expansion and Inheritance Tax Exemption

The first notable provision involves the expansion of the zero-interest loan (PTZ). Since April, this interest-free loan, designated for first-time buyers acquiring their primary residences, has only funded the purchase of new apartments in highly sought-after areas, where demand far surpasses housing supply. Unfortunately, the purchase of new single-family homes and properties in more relaxed zones has been excluded from PTZ eligibility. Amid the current real estate crisis, marked by credit rates exceeding 3%, a proposed amendment to the PLF suggests reinstating PTZ for single-family home purchases and properties in relaxed zones starting February 1, 2025. This adjustment could potentially boost the number of PTZ recipients by 50%, from 39,000 in 2023, as stated by the Ministry of Housing.

Additionally, another proposed amendment to the PLF aims to exempt family donations to children and grandchildren from transfer duties, capped at 100,000 euros per donor and 300,000 euros per recipient, provided these funds are allocated toward purchasing a new home. To qualify, the official deed must be signed between January 1, 2025, and December 31, 2025, regardless of whether the property becomes the recipient’s primary residence or is rented out long-term. This initiative is primarily designed to assist young families looking to invest in property but lacking sufficient personal funds. It’s important to highlight that these amendments have yet to be ratified by the Senate, which has favored alternatives proposed by other senators. However, should the government still have the opportunity to pass the PLF without a parliamentary vote, it is likely to retain its own amendments, utilizing Article 49.3 of the Constitution.

Beyond the finance bill, the censorship of Barnier’s government will also complicate the review of another crucial piece of legislation for landlords, as indicated by the Ministry of Housing. This is the bill (PPL) proposed by deputies Bastien Marchive and Inaki Echaniz, which seeks to allow rental properties in co-ownership to bypass the ban on renting thermal sieves, provided the owner can demonstrate that the general assembly has approved projects aimed at enhancing their property’s energy performance rating (DPE). The urgency of this matter is underscored by the fact that renting thermal sieves rated G will be prohibited beginning January 1, 2025. The National Assembly is set to begin examining this bill on Tuesday, December 3.

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