Seasonal rental

By Sylvain DUPUY, Partner

A “meublé de tourisme” (furnished tourist accommodation) as AirBnb is a short-term rental formula intended for a visiting clientele who do not make it their home.

Furnished tourist rentals, mainly on a nightly or weekly basis, have developed particularly strongly in Paris, notably as a result of the increase in Internet-based offers, to the detriment of the primary residence stock. In some Paris arrondissements (notably in the center of the city), furnished tourist rentals can account for up to 20% of the total rental supply.

As a result, the supply of traditional private rental accommodation is shrinking, and the cost of renting and buying accommodation is rising.

Faced with the scale of this situation, the City of Paris has decided to take action to preserve housing.

Furnished rentals require owners to comply with (i) applicable regulations and (ii) tax obligations.

1. Rules applicable

Rules are different depending on whether it’s your main residence or a secondary residence

    • If your home is your principal residence, you can rent it out as a short-term furnished rental for up to 120 days a year, after filing a furnished tourist accommodation declaration online. No other formality and/or authorization is requested.

A principal residence is a dwelling occupied for at least eight months of the year, as defined by the French Construction and Housing Code. Generally speaking, it is the dwelling where you usually and effectively live with your family, and where your personal, professional and material interests are centered. Tax domicile is therefore not the only objective criterion, given the requirement to actually reside there for at least 8 months, and to provide material proof of this.

    • If you wish to rent a property that is not your principal residence on a short-term furnished basis

There are a number of formalities to be completed before you can rent a property that is not your principal residence on a short-term furnished basis, from the first day of rental and regardless of the surface area of the premises.

In such case, the property must be a commercial property and not residential.

Before renting, you will have to complet the following formalities :

    • Commercial prorperty : If your property is for residential purpose as regard planning and zoning rules, you must obtain authorization for a change of use with compensation, in accordance with articles L.631-7 and seq. of the French Construction and Housing Code and article 3 of the municipal by-law on changes of use. Compensation consists in converting commercial space into housing, to compensate for the loss of living space on the converted premises. Applicants can offer this service on their own property or on the property of a third party, who can offer it to them free of charge or against payment. The aim of this compensation is to preserve the balance between housing and economic activities.
    • Change of use of premises to hotel accommodation : Premises for commercial use are understood to be premises included in buildings whose destination is commerce, hotel accommodation or craftsmanship within the meaning of article R. 123-9 of the urban planning code in its wording prior to decree no. 2015-1783 of December 28, 2015. In Paris, the rental of premises for commercial use as furnished tourist accommodation is subject to prior authorization issued by the Mayor of Paris pursuant to article L. 324-1-1 of the Tourism Code and the municipal regulations approved by the Paris Council at its meeting of December 15-17, 2021. Where rental as a furnished tourist accommodation involves a change of use, the authorization is applied for, investigated, issued and executed under the conditions laid down by the town planning code for the authorization of which it takes the place, provided that the application is cumulatively :
      • filed in accordance with article R. 423-1 of the town planning code, and includes a statement to the effect that it is also being filed under the third paragraph of IV bis of article L. 324-1-1 of the tourism code.
      • and completed with the information mentioned in article R.324-1-6 of the French Tourism Code, relating to the identity of the applicant, the address of the premises, the surface area of the premises and a statement of the planned modifications.


    • Administrative statement

You will also have to fill-in a furnished tourist accommodation declaration online.

This declaration immediately provides you with a registration number, which must appear on your rental ads.

2. Tax obligations for owners

In addition to these legal obligations, renters also have tax obligations, since income from seasonal rentals is taxable and must therefore be declared to the tax authorities as part of the tax return.

You may be subject to the simplified micro-BIC regime, if you earn less than €23,000 in annual rental income. Above this threshold, you will be subject to the “régime du réel”.

You will be liable of the tourist tax as the hotels.

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