Print Email Facebook Twitter Affordable rental housing produced by private rental landlords: The case of France Title Affordable rental housing produced by private rental landlords: The case of France Author Hoekstra, J.S.C.M. Faculty Architecture and The Built Environment Department OTB Date 2013-07-10 Abstract Various countries have developed financial incentives that are intended to boost the construction of affordable rental housing by private actors. Some of these incentives come together with conditions with regard to rent setting and the income of the prospective tenants. Usually these conditions last for a specific period of time, typically ten to twenty years. In France, fiscal incentives for the production of affordable rental dwellings have played an important role in the past two decades. Therefore, this paper analyses these incentives in more detail and is structured as follows: ? Section 2 sets the stage for the analysis and briefly describes the French housing policy and housing market context. ? Section 3 pays attention to the way in which the French rental sector is regulated and financed, making a distinction between the different types of landlords. ? Section 4 starts with a description of the way in which individual investors, on which the focus will be in the second part of this paper, are treated in the French tax system. After that, the various French tax incentives for individual private rental landlords are described in detail. Furthermore, the functioning of the tax incentives is illustrated by means of a fictitious example. ? Section 5 provides a further specification of the various tax incentives. This Section deals with the characteristics of the suppliers, the dwellings, the landlords, and the tenants. It also provides some examples of house building projects that are financed with the help of the tax incentives. ? Section 6 gives an evaluation of the tax incentives. Based on an analysis of the available evaluation reports, it looks at their impact on housing production, their costs and their effects on the housing market. Paper written as part of the project on Boosting the supply of affordable rented housing: learning from other countries. To reference this document use: http://resolver.tudelft.nl/uuid:c519af2a-aa24-4aea-b122-56fc7d0d3954 Publisher De Montfort University, Centre for Comparative Housing Research / Places for People Part of collection Institutional Repository Document type report Rights (c) Hoekstra, J.S.C.M. Files PDF 316782.pdf 862.83 KB Close viewer /islandora/object/uuid:c519af2a-aa24-4aea-b122-56fc7d0d3954/datastream/OBJ/view