With the BRS, you buy the home but not the land, which remains with an Organisme de Foncier Solidaire (OFS). The purchase price is below market value, capped by BRS regulations, in exchange for a land fee (redevance foncière) and a regulated resale. JL HOME checks your eligibility with you.
The JL HOME selection
BRS
Price excluding land, with fee and income ceilings. Your eligibility still needs to be checked.
One example property available per development. Open a listing to see the unit shown and its price conditions.
Residence image · non-contractualBRS: price excluding land, the redevance fee and income ceilings.
PTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q4 2028
Residence image · non-contractualBRS: price excluding land, the redevance fee and income ceilings.
PTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q4 2028
*Offer Kaufman & Broad, subject to conditions and availability of the homes concerned, until 30/11/2026.
Residence image · non-contractualBRS: price excluding land, the redevance fee and income ceilings.
PTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q3 2028
Residence image · non-contractualBRS: price excluding land, the redevance fee and income ceilings.
PTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q4 2028
*Offer Kaufman & Broad, subject to conditions and availability of the homes concerned, until 30/11/2026.
Residence image · non-contractualBRS: price excluding land, the redevance fee and income ceilings.
PTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q4 2028
Residence image · non-contractualBRS: price excluding land, the redevance fee and income ceilings.
PTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q2 2028
In brief
The solidarity real estate lease (BRS) separates the land of the built : a OFS retains the land; you buy the home at a below-market price, capped by the BRS regulations, and pay a fee for the land. Reserved for the main residence, under income ceilings, with TVA at 5.5% and controlled resale. It is can be combined with the PTZ.
Why the BRS
The land remains owned by the Organisme de Foncier Solidaire (OFS). You buy only the building: the purchase price is below market value, capped by BRS regulations.
Under the BRS, purchase benefits, subject to conditions, from the reduced 5.5% TVA rate instead of 20%, which further lowers the cost of buying your main residence.
The bail réel solidaire lease runs for 18 to 99 years and is reset at each resale. Access remains protected over time, with no works expected on a new home built to RE2020 standards.
Terms
A home bought under BRS must be your main residence; it cannot be used for conventional buy-to-let investment.
Your income must fall within income ceilings (close to social home ownership schemes), which depend on the zone and the composition of your household.
The sale price per m² is capped by regulation and set by the OFS within that limit, which guarantees the affordability of the property.
In addition to the price of the building, you pay a monthly fee to the OFS for use of the land. It is added to your loan repayments. An adviser will calculate it for your scheme.
⚠️ Regulated resale : the resale price is capped, and the buyer must also meet the income ceilings. The BRS is a scheme ofownership, not a speculative investment.
Comparison
The BRS trades part of the potential capital gain for a much lower entry price.
| Criterion | Bail réel solidaire (BRS) | Standard full ownership |
|---|---|---|
| What you are buying | The dwelling (the building) | The land + the home |
| Land ownership | The OFS (solidarity land trust) | You |
| Land cost | Monthly fee to the OFS | Included in the purchase price |
| Purchase price | Below market price, capped by regulation | Market price |
| TVA | 5,5 % (subject to conditions) | 20 % |
| Use | Main residence required | Available |
| Resale | Regulated: capped price, buyer within ceilings | Unrestricted, at market price |
| PTZ | Can be combined | Eligible |
Regulatory framework of the bail réel solidaire (separation of land and building via an OFS). The price, the fee and the ceilings depend on the programme and the area: an adviser confirms them for each home. No saving is quantified here.
The right combination
The discounted BRS price and the zero-rate loan can be combined for an eligible main residence: a lower entry cost on one side, interest-free financing on the other. Remember to include the BRS ground rent in your borrowing capacity. An adviser will do the full calculation with you.
Not to be confused with
To buy your main residence at a discounted price. Resale is regulated and the capital gain is capped: the logic is theownership, not speculation.
For rent a property and earn income from it, under different rules (taxation, rents, tenants). See LMNP and LLI.
Why JL HOME
Eligibility for BRS depends on income ceilings, the programme and the OFS; the land levy weighs on your monthly budget. A JL HOME adviser will check these points, calculate the full monthly payment and the combination with PTZ, before any commitment.
Where to invest
Towns from our catalogue, ranked by number of developments available. Explore them one by one.
Frequently asked questions
Sources accessed on · Page last updated on
Your project
