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Preserving the future today

La Fondation du Patrimoine is a private, non-profit organisation whose goal is to protect and develop unlisted, unregistered heritage that is not protected by the State and is therefore in danger of disappearing.

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What we do

In obtaining the Fondation du Patrimoine's Label, a private landlord owning real estate that is of particular cultural significance but which is not protected or listed as a historical monument, becomes elegible for tax deduction when carrying out maintenance or restoration.
 
The Fondation du Patrimoine is the only organisation entitled by the Ministry of Economy and Finance to issue a Label allowing tax deduction for the resoration of non protected heritage.
 
A brief timeline of the Label implementation : 
September 1999, launch of a 2 year trial period for the Fondation du Patrimoine's label. During this time, the labelling process is under approval : the Fondation du Patrimoine issues the label at which point the owner must request an approval from his/her tax office in order to obtain a deduction as specified in articles 156-II-1°ter et 156-I-3° in the general tax code.
30th September 2002 Finance Act of 2003 : tax liability cancelled. From hereonwards, the awarding of a label makes landlords immediately eligible to receive tax deductions.
1st February 2005: tax legislations 5B-5-05 no. 21 determine the field of applicants and the conditions for the award of a Label by the Fondation du Patrimoine.
On the 31st December 2005, around 4000 Labels are awarded throughout France.

Private landowners - maintain your property with the help of our Label

Who is eligible?
  •  private landowners or individuals who are liable to income tax
  •  a group of private individuals in co-ownership of a property
 
Which sorts of building?
  • Uninhabitable properties that are part of local heritage, in both rural and urban areas (dovecots, wash houses, bread ovens, chapels, windmills...)
  •  Habitable or non-habitable properties which are typical of rural heritage (small farms, barns, village properties, small country houses). By definition, these types of buildings are mostly located in rural areas. Nevertheless, bearing in mind the rate of expansion of built-up areas, buildings that fit this description that are now situated in urban areas are also eligible to receive our Label
  • Habitable and non-habitable properties situated in "Zones de Protection du Patrimoine Architectural, Urbain et Paysager" (ZPPAUP).
 

The building must be visible from public thoroughfare.

 
Which tax system ?
 Either;
  •  The building in question generates no income and its owner reserves sole enjoyment (principal or secondary residences, uninhabitable built elements)
Or
  • The building generates a taxable income (this is often the case for buildings being rented unfurnished)

 

However, buildings that are being used by the owner for business purposes, be it industrial, commercial, artisanal or agricultural or for non-commercial professional activity cannot receive the label. For example, rural gîtes are not eligible.
 
 

What type of work ?

 

High quality work carried out on the building's exterior, which is;

·          approved by a specialist

·          aims to preserve the original character of the building

 
For uninhabitable buildings, work on the interior may be carried out if the owner agrees to open the building to the public, e.g. interior mechanisms in a windmill, frescoes in a chapel.
Please note, work must not start until the building has received the Label.
 
A flexible plan
The Label is awarded for 5 years.
The owner is under no obligation to open labelled property to the public (except uninhabitable* buildings that have had work on their interior). However, they must be visible from public thoroughfare: at the very least, one of the principal facades should be visible.
The owner is free to choose the contractors, as long as the advice issued by the specialist is followed.
Architect fees come under deductable expenses.
 
A tax incentive.
 
With the Fondation du Patrimoine's Label, owners can obtain tax deduction on;
·          their net taxable revenue, if the building does not generate an income:
-          50% of total sum (all taxes included) for restoration works
-          100% of total sum (all taxes included) for restoration works as long as these have obtained at least 20% in public subsidies and those received from the Fondation du Patrimoine.
The non-taxable sum is calculated regardless of subsidies.
·          The land income, if the property is being rented:
-          100% of total sum (all taxes included) for restoration works, carrying forward the potential land tax deficit on the total income without imposing a limit of 10 700 €, during the 5 year duration of the label.

Documents

dossier demande de label
(format PDF)