You earn at least € 23,000 from your rental incomes; you register with the Registry of Trade and Companies. From the moment those incomes represent 5O% of your professional incomes (note that your pension is considered as a professional income), you benefit from the following advantages:

No or very little tax on those incomes.

No capital gain tax after 5 year.

No ISF (Tax on Fortune).

Access to the French social welfare system.