IFI Mitigation for US Property Owners

Offshore Tax with HTJ.tax · Mar 16, 2026 · 2m

For individuals moving to France with rental properties—whether located in the U.S. or elsewhere—understanding how Impôt sur la Fortune Immobilière (IFI) applies is essential. In certain circumstances, real estate used in a qualifying professional activity may fall outside the IFI tax base.One potential pathway arises through the Loueur en Meublé Professionnel (LMP) regime.🏠 What Is LMP Status?Under French tax law, individuals engaged in professional furnished rental activity may qualify as Loueur en Meublé Professionnel (LMP).This status depends on several criteria relating to:• The level of…