Home I PRODUCTS AND TAX I The Malraux Act


The Malraux Act

The Malraux Act

The goal of the Malraux Act investment is to preserve heritage, i.e. properties located in protected neighbourhoods or ZPPAUPs (Urban Architectural or Landscpae Heritage Protection Areas).

A Malraux Act investment allows you to exempt the cost of property restauration works from taxation. The property restauration must be carried out in accordance with the rules and the instructions of the Architecte des Bâtiments de France (ABF).

Malraux Act investors are required to rent the property for nine years as their main home within 12 months after the restauration works are completed.