Professional furnished rentals (known as LMP in French) and non-residents: Clarifications from the tax authorities (BOI-BIC-CHAMP-40-10)
Published on :
19/04/2026
19
April
Apr
04
2026
09h44
09
44
Firm News
Context: Reform of the LMP regime under the Finance Act for 2026
Article 155 of the French Tax Code (CGI) provides that furnished rental activit...