The package presented in July 2026
On 16 July 2026, the responsible ministers presented to a parliamentary committee a package of measures intended to revive residential construction.
It combines tax relief, investment support and direct State intervention, with a stated aim of building more and making housing more affordable.
The measures must follow their legislative course, presentation to a committee not amounting to adoption.
In the exchange with members, the majority welcomed a balanced package, while the opposition expressed reservations, notably about the risk of support feeding through into market prices and about the absence of specific measures for refurbishment.
| Status | What it means | What to do with it |
|---|---|---|
| In force | The text applies | Base a project on it |
| Adopted but not yet in force | The date is fixed | Anticipate without applying |
| Announced | Neither passed nor dated | Follow without relying on it |
The three entry-into-force statuses
This is the most important point in this article, since it governs how everything below is read. The schemes were revised in 2026.
Some measures apply to deeds concluded from the date of announcement, without waiting for the vote.
Others will apply retroactively once the law is passed, which allows signing without waiting but presupposes a later adjustment.
Others still will only come into force with the law or from 2027, without retroactive effect.
These three statuses coexist within a single package, which rules out any blanket reasoning. Each measure must be checked individually.
What bears directly on this guide
Two measures concern the schemes covered in the previous branches. They bear on the thresholds and on how payment is made.
An increase in the tax credit on registration duties, whose ceiling per person rises to a higher amount, with retroactive application once the law is passed and no announced time limit.
A doubling of the ceiling on the value added tax benefit, arising from an earlier agreement, whose entry into force remains conditional on European approval and on official publication.
A third measure concerns off-plan purchases, with an exemption from registration duties on the part already built below a completion threshold, for a limited period.
None of these amounts is reproduced here, in line with the approach applied throughout this guide: they are announced, partly conditional, and checking them falls to the notary or the competent administration at the time of the transaction.
The European condition
A point of method often neglected in commentary. An announced measure is not a measure in force.
A change to the ceiling on value added tax may be subject to approval by the European Commission, the field falling under the harmonised framework of reduced rates.
A national announcement is therefore not enough to make a measure applicable in this area.
This condition explains the gaps between announcement and application, sometimes of several months.
It requires checking not only the vote, but also official publication, before basing a budget on an announced measure.
The monitoring method
Four points, suited to a live project.
Check at the time of commitment, not at the time of estimating, any scheme costed into a funding plan.
Distinguish the announced, the enacted and the applicable, three different states a measure passes through in turn.
Check the status of each measure individually, the components of a package not coming into force together.
Return to the primary source for any amount, the competent administration or the notary depending on the matter.
What this means for a professional
Four rules.
Never base a funding plan on an announced measure that is not applicable, unless it is expressly flagged as an assumption.
Flag retroactivity where it is provided, since it allows a transaction not to be deferred.
Flag the absence of retroactivity where there is none, since it may on the contrary justify waiting.
Recheck this subject at each parliamentary milestone, the status of the measures changing rapidly.
This article reflects the state of the work at the date of checking and serves professional orientation. It does not replace tax advice or consultation of the official sources.