Furnished tourist accommodation and guest rooms

According to the French Tourism Code (Art. L324-1-1), furnished tourist accommodations are furnished villas, apartments, or studios, for the exclusive use of the tenant, offered for rent to transient guests who do not establish their primary residence there and who stay for a period characterized by daily, weekly, or monthly rentals. Anyone offering furnished tourist accommodation for rent, whether or not it is classified under this code, must first declare it to the mayor of the municipality where the accommodation is located (Cerfa form 14004*04) . This prior declaration is not mandatory when the dwelling constitutes the landlord's primary residence, as defined in Article 2 of Law No. 89-462 of July 6. However, rentals are limited to 120 days per calendar year (i.e., 4 months).

Since January 1 ^, 2023, the formalities for creating, modifying and ceasing business activities must be carried out online on the business formalities portal.

Business formalities portal (Online procedure) National Institute of Industrial Property (INPI)

The use of this online " one-stop shop " is now mandatory . It replaces the business formalities centers (CFE), which are being abolished. The one-stop shop applies to all businesses , regardless of their legal structure or activity.

The declarant must create a user account when you first log in. This account is personnel. Holders of an “e-procedures” account at the INPI can use this account to use the single site.
To complete this formality, the declarant enters online the information and attached the dematerialized parts necessary. It is possible to start a process and save it as a draft to complete it later.
The competent bodies (Insee, social and tax services, commercial court registries, consular chambers, etc.) process the information received.
The progress of the formalities is available at any time on the counter, from the personal space dashboard.

Depending on the tax regime chosen (BIC, Micro BIC, Simplified Real, Real, etc.), you will not have the same obligations, allowances, ceilings, etc. Contact an accountant or chartered accountant. Be careful with certain arrangements (SCI, purchase with multiple owners, co-borrowers and managers of the property(ies), etc.), find out as much as possible beforehand.

*A bill aimed at addressing imbalances in the rental market is currently being considered by the National Assembly. Tax breaks and other benefits related to seasonal rentals are being strongly questioned. It is therefore prudent to wait for the new bill to learn the actual terms of the law.

Since July 2023, each LMNP must complete the following sections: start of the seasonal rental period, terms of management of the property (previously declared), the SIREN of the owner (or manager) and any classification of the furnished property.

Directions: impots.gouv.fr – professional space or personal space – real estate

Classification is optional and must be requested by the owner from an organization accredited by COFRAC. Lists of these organizations are available in the "All about classification / furnished tourist accommodation" section of the website classement.atout-france.fr.

The lessor of the furnished tourist accommodation has 15 days from receipt of the inspection certificate to reject the classification proposal issued by the classification body. After this period, and in the absence of a refusal, the classification is granted.

The furnished tourist accommodation classification enhances the services offered and guarantees a level of comfort for the customer. It offers greater visibility for the lessor. It allows for a tax reduction* on rental income under the micro-enterprise scheme, subject to compliance with the conditions of Article 50-0 of the French General Tax Code. The classification also allows for membership in the National Agency for Holiday Vouchers (ANCV).

The classification has 5 categories ranging from 1 to 5 stars and is valid for 5 years.

A bed and breakfast is defined as a furnished room located in a private home, with access to a bathroom and toilet . Breakfast and linens are mandatory services. Guests must be welcomed by the owner, who lives on the premises . Rates are displayed (outside and inside the property, and in each room). A single house cannot accommodate more than 5 rooms or 15 people.

The lessor must first declare to the town hall ( Cerfa form ), register and join the Social Security system.

When the bed and breakfast business is run on a regular basis, it constitutes a commercial activity.

The guest house owner must declare his activity by registering with the RCS (Trade and Companies Register) and the RNE (National Business Register).

It must be registered, including when the activity is carried out under the simplified micro-social regime (or micro-entrepreneur regime ).

The registration application must be submitted online through the Business Formalities Portal: since January 1, ²⁰²³ , all formalities for business creation, modification, and cessation must be completed online via the Business Formalities Portal. Use of this online " one-stop shop " is now mandatory . It replaces the Business Formalities Centers (CFEs), which have been abolished. The portal applies to all businesses , regardless of their legal structure or activity.

The declarant must create a user account when you first log in. This account is personnel.
Holders of an “e-procedures” account at the INPI can use this account to use the single site.
To complete this formality, the declarant enters online the information and attached the dematerialized parts necessary. It is possible to start a process and save it as a draft to complete it later. The competent bodies (Insee, social and tax services, commercial court registries, consular chambers, etc.) process the information received. The progress of the formalities is available at any time on the counter, from the personal space dashboard.

There is no official classification system for bed and breakfasts. However, there is an alternative for owners who do not wish to join a label: Chambre d'hôtes référence® (a French Tourist Offices® label). This provides increased visibility, guarantees quality service for guests, and allows for partnerships with the ANCV (French National Agency for Holiday Vouchers) and the acceptance of holiday vouchers.

The tourist tax is payable per person per night. The amount varies depending on the type of accommodation (hotel, holiday rental, campsite, etc.) and whether or not it is officially classified. Tourist tax rates must be displayed in all accommodations.