+15 to +23 %
Net gain within 12 months
You recover your investment as an income tax reduction, plus a net gain (depending on the subscription quarter).
Loi Girardin 2026 — High-income executives
Paying more than €30,000 in French income tax?
Eliminate up to €60,000 in a single operation.
For executives, expats and international professionals subject to French income tax.
Loi Girardin 2026 — the only French tax scheme that returns more than it costs. AMF-regulated advisory firm, complimentary personalised study, file fully settled within 12 months.
Confidential 8-page guide
Everything you need to decide in 15 minutes.
Designed for taxpayers in the 41 % and 45 % brackets. Mechanism, caps, worked examples, key risks, 2026 calendar.
- The mechanism explained without jargon, in one diagram
- 3 worked cases (41 % and 45 % brackets, French income tax from €30k to €100k)
- The 5 mistakes that lead to a tax requalification
- PER + Girardin comparison (optimal combination)
- 2026 subscription calendar (Q1 versus Q4 yield)
Why Loi Girardin for you
Three reasons that convince an executive.
€60,000
Annual income tax reduction cap
Full Girardin Social Housing cap. Allows up to 100 % of income tax to be absorbed at the 45 % marginal rate.
12 months
No long-term capital lock-up
The operation is fully settled within 12 to 18 months on the investor side. No 8 or 10-year capital lock-up.
The mechanism at a glance
How €35,000 becomes €40,000 of income tax reduction.
1
Investment
You commit a sum calibrated to your French income tax (e.g. €35,000 for a €40,000 tax liability).
2
Girardin investment
The funds finance productive equipment or social housing in the French overseas territories.
3
Income tax reduction
The State grants you an income tax reduction greater than your investment (CGI articles 199 undecies B / C).
4
Net gain received
Settlement received within 12 to 18 months as a reduction of income tax (15 % to 23 % net gain).
The investment is consumed within the operation. You recover it in the form of an income tax reduction, plus the gain (15 to 23 %). No interest payments to wait for, no funds to unlock later — everything is settled in less than 18 months.
Typical profiles
Three worked operations to benchmark your case.
Catherine, 45
Annual income tax€62,000
Investment€54,000
Income tax reduction€62,000
Net gain in 12 months+€8,000
Peter, 42
Annual income tax€40,000
Investment€35,000
Income tax reduction€40,000
Net gain in 12 months+€5,000
Mark, 38
Annual income tax€80,000
Investment€70,000
Income tax reduction€80,000
Net gain in 12 months+€9,000
Anonymised typical profiles based on actual client situations. Yields depend on the subscription quarter and the selected file. Investment carries a risk of capital loss.
Express calculator
How much can Loi Girardin save you?
Slide your annual French income tax — instant result. Full-rate Girardin Industrial cap (€40,909). Above this threshold, the file shifts to Social Housing (€60,000).
Your annual French income tax: €30,000
Investment required
€25,424
Income tax reduction obtained
€30,000
Net gain in 12 months
€4,576
Why an independent AMF-regulated firm
A single point of contact, no conflict of interest.
- Not tied to any operator. Neutral selection of the file most relevant to your profile, across the entire market.
- No advisory fee. We are remunerated by the operator selected, never by the client. You pay €0 in advisory fees.
- Tax-completion guarantee (G3F) on every file we present.
- Five-year file monitoring, until the end of the regulatory commitment.
Public verifications · official registers
FAQ — the essentials
Seven questions, seven direct answers.
What exactly is the Loi Girardin?
A French tax scheme codified under articles 199 undecies B and C of the General Tax Code (CGI). By financing productive equipment or social housing in the French overseas territories, you obtain an income tax reduction greater than your investment. The operation is fully settled in 12 to 18 months on the investor side, with no long-term capital lock-up.
Is it risky?
The main risk is tax requalification in case of operational failure. We only work with operators offering a tax-completion guarantee (G3F) which fully covers the recovery of income tax over five years. Operator selection is what distinguishes a controlled file from an exposed one.
What is the minimum entry ticket?
The economic relevance threshold sits around €5,500 of income tax to neutralise, i.e. an investment of approximately €5,000. For taxpayers in the 41 % or 45 % bracket, we typically structure investments between €25,000 and €54,000, with an income tax reduction cap of €60,000 per year (full Girardin Social Housing).
How long until the tax benefit?
You subscribe in year N, declare the reduction on year N income, and the tax credit is applied in September N+1. The net gain (reduction minus investment) is therefore received within 12 to 18 months depending on the subscription month. Investing early in the year mechanically maximises the yield.
Why have I never heard of it?
Three reasons. The scheme is confidential by design (not distributed via retail banking). Private banks rarely offer it because it generates no assets under management. Regulatory complexity requires specialist advisory licensing, which restricts distribution to independent firms such as ours.
I'm not a French national but pay French tax — am I eligible?
Yes. Eligibility depends on your French tax residency, not your nationality. If you are subject to French income tax (impôt sur le revenu) — whether as an international executive working in France, a foreign national resident in France, or a French expat with retained tax ties — you can subscribe to a Loi Girardin operation. The reduction is applied on your French income tax liability.
Does this work if I move abroad after subscribing?
The reduction is granted on the income tax of the year of subscription, declared the following spring. If you remain a French tax resident for the year of subscription and the year the reduction is applied, the benefit is secured. Departures planned within 24 months should be discussed with us before subscribing — we adjust the structure to your tax-residency calendar.
Next step
Ready to see your tax saving?
Get the guide to understand the mechanism — or book a slot to move on to a worked simulation.