Obligations of lessors

  1. Home
  2. Pro area
  3. Obligations of lessors

Obligations of lessors

Ajouter aux favoris

In this section you will find all the information you need to know about the procedures to follow for owners of furnished tourist accommodation and bed and breakfast.

Registration number

From 1 May 2024, anyone renting out their property as a furnished tourist accommodation, including their main residence, will have to obtain a registration number.

This registration number will be issued to you automatically and without delay by means of an online declaration. To do this, click on the button below.

From the 1st day of letting,this number must appearon your online adverts or any other type of advert, whatever the medium.

1 meublé de tourisme = 1 registration number

Any change to the information provided must be the subject of a new application for a registration number.

    Change of use request

    Once you have applied for registration, and on the same website, you can fill in a change of use application if you are concerned by this measure.

    This applies to owners of furnished tourist accommodation:

    – Their secondary residence

    – Their main residence for more than 120 days a year

    – A part of their main residence with independent access (e.g. a flat resulting from the division of the main residence, an annexe rented on the same plot as the main residence).

    Legal entities (e.g. SARLs, SCIs, SASs, etc.) are not affected by this change of use obligation.

    You can find all the information you need in the graphics below.

        Project owner's guide

        If you are looking to rent out a seasonal property or your main residence, we suggest you download the project owner’s guide, which contains all the information you need to manage a furnished holiday home or bed and breakfast.

        If you have any legal questions, don’t hesitate to seek advice from a chartered accountant or the Law Access Point in La Teste de Buch.

          ©

          TERRA OSTRA

            Bed and breakfast

            The registration number and change of use do not apply to chambres d’hôtes and chambres chez l’habitant.

            Under article L.324-4 of the French Tourism Code, anyone offering one or more guest rooms for rent must have made a prior declaration to the town hall of the municipality in which the property is located.

            You must complete form CERFA 13566*03. The declaration will be acknowledged by a receipt. A copy should be kept as proof.

            Any changes to the information provided must be declared again.

            Declaration of commencement of activity

            For all furnished tourist accommodation and bed and breakfast establishments, it is compulsory to declare the start of business via the digital one-stop shop accessible at the following address: formalites.entreprises.gouv.fr

            This must be done exclusively online via the website of theInstitut National de la Propriété Industrielle (INPI), which is the single point of contact for registrants. This will enable you to:

            – obtain a SIRET number

            – publicise the existence of your business

            – Indicate the tax regime you have chosen.

              Answering questions
              • What are the legal safety requirements for holiday lettings?

                Holiday lettings operators have a number of legal obligations in terms of safety. In particular, they must ensure that the accommodation meets current safety standards. This includes installing smoke detectors, providing fire extinguishers and regularly checking electrical and gas installations. In addition, landlords must inform tenants of safety instructions and local emergency numbers.

              • Do landlords have to declare their rental income and pay tax?

                Yes, tenants are required to declare their rental income and pay tax on it. In France, income from seasonal rental must be declared to the tax authorities. Renters can choose between two tax regimes: the micro-BIC regime (industrial and commercial profits) or the actual regime. The micro-BIC scheme is often simpler and offers a flat-rate allowance for expenses, while the actual scheme allows actual expenses to be deducted, and can be more advantageous for hirers with high expenses. Failure to declare rental income can result in tax penalties.

              You may also like