Welcoming vacationers to a vacation rental comes with a number of responsibilities. To ensure that the stay takes place in excellent conditions and that the reception meets the required obligations, here are our recommendations and advice:
The content below having a purely informative scope, it must in no case be substituted for the standards in force.
1. Coronavirus (COVID-19) Information
The COVID-19 epidemic is having a significant impact on the global economy, your vacation rental business and our industry. We are monitoring the situation closely with your safety and that of vacationers in mind. In this period of unprecedented uncertainty, we are committed to supporting you and keeping you informed.
Given the current situation, in some departments in France it has been decided to close tourist accommodation, including seasonal rentals. We recommend that you check with your town hall about the applicable exceptions in order to comply with the laws and regulations in force.
We would like to share some tips with you to help you keep your business going during this difficult time we are going through together.
In the current context, many holidaymakers are forced to cancel or postpone their stays. However, there may be vacationers who can still travel if the law allows them. In this case, be sure to follow good practices such as:
- Comply with government guidelines and cleanliness standards.
- Favor a flexible cancellation policy and set up automatic check-in in your Home Guide
- Keep your calendar up to date
- Specify in the advertisement all the services provided and the security features in the rental
- Reduce the minimum stay and offer reductions for extended stays
In addition, French law regulates the termination of certain tourist travel and holiday contracts in the event of exceptional circumstances by Ordinance n ° 2020-315 of March 25, 2020.
In accordance with this ordinance, the owner or property manager may offer, instead of reimbursement of all payments made by the holidaymaker, a credit note. If the owner or property manager offers a credit, he informs the holidaymaker in writing (so as to keep a record) no later than thirty days after the cancellation of the reservation, or, if the stay was canceled before the date of booking. entry into force of this ordinance, no later than thirty days after this date of entry into force (ie April 25, 2020). This information specifies the amount of the credit, as well as the deadline and duration of the credit. The holidaymaker will have 18 months to use his credit. If the holidaymaker does not use the credit during the eighteen month period, the owner or property manager will have to reimburse in full the payments made by the holidaymaker in respect of the canceled reservation, or where applicable, to reimburse the remaining credit balance.
Learn more about the prescription
2. Decent housing, smoke detector, home insurance
2.1 What should I provide in the rented property to guarantee the safety and health of Holidaymakers?
Before renting, I must ensure that my property is properly maintained and that safety rules are respected. I carry out the necessary repair and maintenance work before the vacationers arrive.
The rules detailed below are provided for information. Stricter regulations may apply to your accommodation. We invite you in particular to consult the health regulations of the Department in which your property is located.
(A) Conservation and maintenance of the property
The housing structure and its accesses must be in a good state of maintenance and solidity. It must protect the premises against runoff and upwelling.
The exterior joinery and the roof with its fittings and accessories must ensure the protection of the home against water infiltration.
The nature, state of conservation and maintenance of the construction materials, pipes and coatings of the accommodation must not present obvious risks to the health and physical integrity of the tenants.
If my property is located in the Overseas Territories, the maintenance of my house must take into account the climatic conditions.
(B) Safety of electrical and gas installations
Electricity and gas networks and connections, heating and hot water production equipment must comply with safety standards defined by laws and regulations. They must be in good used and working order.
(C) Security inside the property
The devices for restraining people in the dwelling, its accesses such as the guardrails of the windows, stairs, loggias and balconies must be in a state which allows their use.
The opening and ventilation devices must allow air renewal suited to the needs of normal occupancy of the dwelling and to the operation of the equipment.
Rooms intended for living and sleeping must benefit from sufficient natural light, an opening opening directly to the open air or to a glazed volume giving to the open air.
The accommodation must have at least one main room having either a living area of at least 9 square meters and a ceiling height of at least 2.20 meters, or a living volume of at least 20 cubic meters.
2.2 What equipment must be present in the property?
My property must have at least the following equipment:
- An installation allowing normal heating, equipped with energy supply and combustion products evacuation devices, adapted to the characteristics of the dwelling.
- A drinking water supply installation ensuring distribution inside the dwelling with sufficient pressure and flow for normal use by tenants.
- Installations for the evacuation of gray water and black water, fitted with a siphon and preventing the backflow of odors and effluents.
- A kitchen or kitchen area fitted out to receive a cooking appliance and which includes a sink connected to a hot and cold water supply installation and to a waste water disposal installation.
- A sanitary installation inside the accommodation which includes a w.-c. separate from the kitchen and the room where meals are taken, equipment for personal hygiene, which includes a bathtub or a shower, arranged in such a way as to guarantee personal privacy, supplied with hot and cold water and provided with a sewage disposal. The sanitary installation of a one-room dwelling may be limited to one toilet. outside the accommodation on condition that this w.-c. is located in the same building and easily accessible.
- An electrical network allowing sufficient lighting in all rooms and entrances, as well as the operation of common household appliances essential to daily life.
A smoke detector, bearing the CE marking and meeting standard NF EN 14604, in good working order when entering the premises. The detector should preferably be installed in the circulation or hallway serving the rooms. More information available.
In addition, we advise you to equip the property with a fire extinguisher for domestic use against any risk of fire and to inform the Holidaymaker of the safety equipment made available to him.
A first aid kit and medical care supplies could be helpful in dealing with emergency situations.
2.3 Do I have to take out specific insurance for the rental of my property?
By renting your property on the Site, you agree to take out, or to have taken out, before the arrival of the first Holidaymaker in your property, an appropriate and sufficient insurance policy to cover damage likely to affect tenants and / or your property for the duration of their stay. You also agree to maintain adequate insurance coverage until the vacationer’s departure date.
We invite you to contact your usual insurance company to find out the coverage details of your insurance policy.
3. Safety of private swimming pools: how can my tenants enjoy my swimming pool in peace?
All vacation rental owners know that a swimming pool gives your property great added value, making it much more attractive to potential vacationers.
The pleasures of swimming and lazing around by the water are for many synonymous with a successful holiday!
However, there are certain safety standards that should be observed.
(A) Is my swimming pool affected?
If the property you are offering for vacation rental has a private swimming pool with all of the following characteristics:
- for individual or collective use (family swimming pools, swimming pools reserved for residents, swimming pools in hotels, campsites, lodges, etc.)
- whose basin is totally or partially buried
Know that you must equip it with safety equipment to prevent the risk of drowning.
On the other hand, if the pool is not buried (inflatable or removable type), you are not affected by these rules.
(B) What equipment should I install?
If you are concerned, you must install at least 1 of the following 4 items of equipment:
- protective barrier
- security cover (tarpaulin)
- shelter (veranda-type structures, which completely cover the pool)
- sound alarm
Warning: this safety equipment never replaces the active and permanent supervision of children by an adult!
(C) Obligations of my builder or installer
You are not alone in carrying obligations.
When installing the equipment, make sure that your builder or installer provides you, at the latest on the date of receipt of the pool, a technical note indicating:
- the characteristics, operating and maintenance conditions of the chosen safety device;
- general prevention and recommendation measures to avoid the risk of drowning.
Indeed, the delivery of this document by your builder or installer constitutes an obligation for him.
(D) Does my equipment comply with standards?
The equipment thus installed must comply with the standards of Afnor, the French Standardization Association. To ensure that these requirements are met, you can visit their website by clicking here.
In addition, if your safety device was installed before June 8, 2004, you can have your installation certified by several means:
- by a manufacturer
- by a seller / installer of safety equipment
- by a technical inspector approved by the State
- by yourself, under your own responsibility, using a regulated model whose terms you will use.
Note that this certificate is not required, but in the event of an accident, you could be held liable in the absence of such a document.
(E) Special Safety Requirements for Vacation Rental Swimming Pools
More restrictive rules have been introduced for swimming pools in vacation rentals (known as “collective use”).
Indeed, due to a much higher attendance than for a private swimming pool, the security risks are more numerous.
So, know that:
- Floor or wall coverings (including the pool) must not be dangerous for users. For example: not to be slippery or abrasive.
- Users of the swimming pool must be informed, through displays, of the risks and precautions associated with the use of any equipment or material that is made available.
- The minimum and maximum depths of each basin must be displayed. They must also be readable from the beaches and pools.
- When the turbidity of the water in all or part of a basin is such that the bottom is no longer visible, this basin must be immediately evacuated.
- There must be a sufficient number of surface skimmers and water intake ports. They must be designed in such a way that there is no risk of sucking or pinching all or part of the user’s body. Water intake ports must also be fitted with grids and must not be able to be opened by users.
- Hydraulic installations (water intake vents, chutes, artificial wave generators) must be fitted with an emergency stop device of the “punch” type. This device must also be easily accessible and visible.
Regarding water slides, diving boards, wave machines, whirlpools and artificial water currents, there are also specific safety regulations.
(F) Sanctions
In the event of non-compliance with the obligation to equip your swimming pool with a safety device, you risk a fine of up to € 45,000.
(G) To go further …
You can consult :
the regulatory system relating to swimming pool safety:
http://www.economie.gouv.fr/dgccrf/Securite-des-piscines
https://www.service-public.fr/particuliers/vosdroits/F1722
4. How to preserve the tranquility of the neighborhood?
It happens that some vacationers, outside their own habitat, take some liberties, sometimes to the detriment of the tranquility of their occasional neighbors …
This is why it may be useful to remember some small rules of good manners that may preserve the peace of your neighbors throughout the duration of your tenants’ stay.
You will therefore find below classic examples of rules of civility, intended for your vacationers, which will be more meaningful if your vacation rental is in a condominium.
You can share this information with your holidaymakers in a number of ways, for example by posting these rules in your accommodation, or by giving them to them upon arrival.
(A) What are the specificities of my condominium?
It is always useful to warn holidaymakers of the specifics of the condominium and for example of:
- indicate the name of the caretaker to whom they can contact if necessary
- tell them the location of the garbage room
- ask them to respect the common areas and not to make noise there by carelessly carrying luggage up the stairs, slamming the front doors, running up the stairs, for example
- ask them to respect the instructions and regulations posted in the building
- encourage them of course to always respect the neighbors and keep the best possible relations with the inhabitants of the building!
(B) What is the ideal behavior of vacationers in my apartment?
The tranquility of the neighborhood is also obtained by proper behavior in the apartment itself.
You can therefore ask your holidaymakers to:
- take into account schedule to which the neighbors aspire to peace of mind (especially before 7:00 a.m. and after 10:00 p.m.)
- do not make a noise in the apartment that would disturb the neighborhood (loud music, doors slamming, talking loudly with open windows, banging on the floor, walking with heels for example)
5. How do I manage the reception of pets in my vacation rental?
According to owners who are used to welcoming four-legged friends and their owners, this criterion makes it possible to rent their holiday accommodation for more than weeks each year.
Keeping your pet is indeed a real headache for holidaymakers, without forgetting that it is part of the family, they often want to spend their days off with their animal …
Holiday rentals with a garden are the ideal solution!
However, you may not want to allow your vacationers to stay at your property with their pets. Update on the rules in force.
(A) Do I have the right to prohibit the stay of pets?
Yes, you have the right.
If you’ve heard that vacation rental owners can’t restrict pets from their vacation rental, then this information is out of date.
Indeed, since 2012, seasonal rental contracts for furnished tourist accommodation – such as vacation rentals – may prohibit pets.
For an owner, it is understandable to want to restrict the access of pets to his rental: the risks of damage and nuisance are diverse and varied!
If you do not wish to welcome animals into your home, then you are in your right.
For more information, click here.
(B) A few tips …
- To avoid disappointments, do not forget to specify in your rental agreement whether or not you accept the stay of pets in your accommodation.
- For better information for holidaymakers, it is even advisable to specify this point in the advertisement itself. In this case, the holidaymaker will come into contact with you with full knowledge of the facts!
- If holidaymakers ask you to do so, still remember to explain to them the reasons why you do not allow pets to stay in your rental. Good communication allows you to understand each other better!
6. How can I make my vacation rental greener?
Eco-tourism has become an essential factor in vacation rental.
More and more vacationers are taking this characteristic into account when choosing a vacation.
To make your home more eco-friendly, here are some tips to make your vacation rental in harmony with the environment.
(A) How to optimize sunlight?
Arrange your vacation rental so that sunlight can easily illuminate the various rooms.
Get rid of objects that could reduce the light in the different rooms. For example, install the television in a dark place and the table in a brighter place.
(B) How to control the temperature of the house?
Avoid heating rooms that are infrequently used unnecessarily.
For example, if you have the option of programming the thermostat, adjust it so that the temperature in the rooms is lowered during the day and increased during the evening.
(C) How to use rainwater responsibly?
If you have a garden and need to water, use rainwater, for example by placing a container under the gutters. This will prevent water from being drawn from the earth and will allow you to save some money while respecting the environment.
In addition, watering during the day is unnecessary, prefer watering in the evening!
(D) How to sort the waste?
Try to introduce your tenants to sorting and recycling household waste in order to reduce the volume.
Provide recycling or sorting bins in your vacation rental, and inform your tenants of your municipality’s practices in this area, for example by leaving at their disposal the information card setting out the days and times for garbage collection as well as how to sort household waste. Indeed, practices can change depending on the city!
You can also consider installing compost for natural waste (fruit and vegetable peelings, coffee grounds, infused tea, etc.).
(E) How to avoid unnecessary consumption of electricity?
Make visible the button intended to cut the power to electrical devices (hifi, household appliances, etc.) that are not in use. Indeed, the standby mode of these devices still consumes energy.
In addition, installing energy-saving light bulbs or solar appliances in your rental will reduce energy consumption.
(F) Use organic products while respecting sustainable development
Consider providing holidaymakers with environmentally friendly products such as ecological dishwashing liquid, organic cotton towels, FSC wooden toys …
7. How can I be sure that I use my internet connection correctly by holidaymakers?
Owners know that vacationers value internet access in their resort accommodation. Holidaymakers may want to go green, but the internet connection will nevertheless allow them to organize themselves on site from day to day and to communicate with their loved ones.
(A) How am I affected by the use of my connection by vacationers?
If you have an internet subscription for your vacation rental, be aware that you must ensure that this connection is not used for the purposes of counterfeiting works protected by copyright or a neighboring right (music , film, books, photographs, etc.). You are in fact, according to the Hadopi law, responsible for the use made of your access, even if you have not committed the acts of counterfeiting yourself.
Thus, to avoid any inconvenience of this kind, it is advisable to protect your Wi-Fi access against any use for the purpose of illicitly making available protected works on peer-to-peer networks.
(B) How can I protect my internet access?
To do this, contact your internet service provider to ask for a latest generation encryption key (type WPA2).
Also be sure to change it regularly.
(C) How can I notify my vacationers of responsible use of my connection?
Also educate your tenants on the use of this connection.
In the Landlord Welcome Booklet template you will find a message for tenants. Indeed, the latter, during their stay in your holiday accommodation, may use the internet connection made available to them and could also connect computers to which peer-to-peer software used to download copyrighted works can be connected. installed.
8. Mobility lease
The ELAN Law of 23 November 2018 created a new rental contract called a “mobility lease” which concerns the rental of furnished accommodation (main and secondary residences) for a minimum period of one month and a maximum of ten months, non-renewable.
This type of contract is for certain categories of tenants. Indeed, the latter must justify, at the date of the effective date of the lease, being in vocational training, in higher studies, in apprenticeship contract, in internship, in voluntary engagement within the framework of a civic service, on a professional transfer or on a temporary assignment as part of his professional activity.
If you choose to rent your furnished accommodation (primary or secondary residence) under a mobility lease, the contract must be drawn up in writing and will include certain mandatory information. In addition, the mobility lease does not require obtaining the registration number of furnished tourist accommodation as described above and in paragraph (11) below, nor an authorization for change of use when the accommodation is a second home and such a procedure has been put in place in some towns.
More information available here.
9. Prior declarations or authorizations
As the owner, you are required to complete the administrative registration and / or declaration and / or authorization procedures applicable to the rental of your property. Our site does not provide any legal advice on this matter.
You will find below, for your information, the different procedures that may apply to the rental of your property. More information available here.
A property is your primary residence when it is offered for rent for less than four months, or 120 days, per year. Beyond this period, the property is considered your second home.
The “Cali Apartments” judgment rendered by the Court of Cassation on February 18, 2021 specifies that apart from student rentals (for a period of at least 9 months), mobility leases (duration between 1 and 10 months) and rental of the principal residence of the lessor, (for a maximum period of 4 months), the fact of renting, more than once during the same year, a furnished room for a period of less than one year, such as a rental per night, week or month, to a passing clientele, constitutes a change of use of premises intended for housing and, consequently, is subject to prior authorization.
Registration procedure where it applies:
Since the publication of the decree relating to article 51 of the Law for a Digital Republic, the town halls have the possibility of setting up, by a deliberation of the municipal council, a registration procedure for all furnished tourist accommodation, as defined. here, classified or not, whether a primary or secondary residence.
We invite you to inquire with your town hall if it wishes to set up such an approach.
Information to be declared at the town hall:
1 ° The identity, postal address and e-mail address of the declarant;
2 ° The address of the furnished room, specifying, when it is part of a building with several rooms, the building, the staircase, the floor and the apartment number.
“When this possibility is offered to him, the declarant can indicate the invariant number identifying the accommodation as it emerges from his council tax notice, instead of the information mentioned in the first paragraph of this 2 °;
3 ° Its status of main residence or not;
4 ° The number of rooms making up the furnished accommodation, the number of beds and, where applicable, the date of the classification decision and the level of classification or any other recognition of the quality of tourist accommodation.
More details on the information to be transmitted, click here.
(A) I rent my main residence
Since April 30, 2017, the Law for a Digital Republic has introduced for town halls the possibility of setting up, by deliberation by the municipal council, a prior declaration procedure subject to registration.
Once the municipality where the property is located has chosen to introduce such a procedure and has set up the necessary computer systems, it will be up to you as the Owner to insert this registration number, which will have been issued to you by the municipality, in your advertisement on our site.
As a reminder, your main residence can only be rented for a maximum of 120 days per year during the same calendar year, all platforms combined, except for professional obligation, health reasons or cases of force majeure.
(B) I rent my second home
Declaration prior to registration
The Law for a Digital Republic introduced for town halls the possibility since April 30, 2017 to set up, by a deliberation of the municipal council, a procedure of prior declaration subject to registration. Once the municipality where the property is located has chosen to introduce such a procedure and has set up the necessary computer systems, it will be up to you as the Owner to insert this registration number, which will have been issued to you by the municipality, in your advertisement on our site.
Declaration of furnished tourist accommodation
Furnished tourist accommodation (also called vacation rental or seasonal rental) are villas, apartments or furnished studios offered to passing customers who make a stay characterized by a rental by the day, week or month, and who does not take up residence there.
The rental of a furnished tourist accommodation must first be declared to the mayor of the municipality where the furnished accommodation is located. We invite you to contact the services of the town hall where your property is located in order to know the practical details of this declaration.
More information available here.
Authorization for change of use
In some municipalities, and in particular in towns with more than 200,000 inhabitants such as Paris, towns in the inner suburbs of Paris (Hauts de Seine, Seine Saint Denis, Val de Marne), as well as in some towns with over 50,000 inhabitants comprising so-called tense areas (great imbalance between supply and demand for housing), the change of use of premises intended for housing is subject to prior authorization. This authorization can be issued on a temporary or permanent basis. We invite you to contact the town hall of the location of the property offered for rental in order to find out if such authorization is necessary.
Indeed, it is up to you as the Owner to apply for this authorization when you plan to rent furnished premises for short periods of time to passing customers who do not take up residence there.
The Paris city hall has already put in place the prior authorization regime in the event of a change of use throughout its municipality. Below, you will find the documentation available on the Paris City Hall website: a practical guide to change of use as well as an information note on furnished tourist rentals.
In Paris, beyond 120 days per year of rental it is therefore up to you as the Owner of the furnished tourist rental to request a change of use authorization at the town hall.
Declaration of a guest room at the town hall
Guest rooms are furnished rooms located in private homes to accommodate tourists for one or more nights, with services, and in particular the provision of meals (breakfast). Reception is provided by the inhabitant. The rental of a guest room is limited to 5 rooms per dwelling, for a maximum capacity of 15 people.
Anyone who offers one or more guest rooms for rent must have previously declared this to the mayor of the municipality of the place of residence concerned. We invite you to contact the services of the town hall where your property is located in order to know the practical details of this declaration.
More information available here.
(C) Sanctions
Law n ° 2018-1021 of 23 November 2018 on the development of housing, development and digital technology (“ELAN Law”) published in the Official Journal on 24 November 2018 introduced penalties in the event of non-compliance with the obligations mentioned above.
In particular, when you do not comply with the obligation to obtain a registration number for your furnished tourist accommodation from the municipality which has set it up, you risk a maximum civil fine of € 5,000.
In addition, in municipalities that have implemented the said registration procedure, if you offer to rent your main residence for more than 120 days per year, you are liable to a civil fine, the amount of which may not exceed 10,000. €.
10. Rules applicable to subletting
We would like to point out to you that we do not provide any legal advice in this matter, and that you are required to comply with the rules applicable to your particular situation.
(A) Authorization from the owner is required
In the case of unfurnished private accommodation, the owner’s agreement is required both for the sublet and for the fixing of the price of this sublet, which must not be higher than the initial rent. The written authorization of the Owner must be communicated to the second lessor with a copy of the initial lease contract. In the case of furnished private accommodation, for leases signed after March 27, 2014, the same rules apply. On the other hand, in the case of furnished private accommodation for which the lease was signed before March 27, 2014, there is nothing to prevent the subletting of accommodation by the person who usually resides there, if the lease contract signed between the owner and the original tenant does not contain any specific clause prohibiting it. A clause in this initial lease agreement may require the agreement of the landlord for the sublet.
(B) Subletting social housing is prohibited
Full subletting of social housing (eg HLM) is strictly prohibited. Whether it is possible, under certain conditions, to sublet part of social housing to a person over the age of 60 or to a disabled adult? the full subletting of social housing exposes the person involved in it to the termination of the lease of the initial tenant and the sub-tenant, as well as the payment of a fine of € 9,000.
11. Everything you need to know about the registration number for seasonal rentals
Some cities in France have set up a compulsory registration number for seasonal rentals as well as a tele-service to obtain it.
(A) How do I know if I am affected?
If you are renting or managing a primary or secondary residence, you should know whether the city in which your accommodation is located has such a procedure in place. See the list below (in point (D) / Useful links).
If I rent a hotel residence or a guest room, I am not affected by the registration requirement.
(B) How to register?
Connect to the tele-service in your city and provide the requested information. At the end of the procedure, you will immediately receive your registration number. You must follow this procedure for each property that you post on our site. If I rent a hotel residence or a guest room, I am not affected by the registration requirement.
(C) Where should I add my registration number?
You will need to add your registration number in the field provided.
To do this, go to the “Description” section under “Modify the advertisement” and complete the “Registration number” field, as shown in the image below.
You will need to follow this procedure for all of your ads.
Once your registration number has been added, any changes made will be published within 24 hours.
(D) Is this procedure mandatory?
Yes, this procedure is mandatory in all cities where it exists and we invite you to comply with it, obtain your registration number and enter it in the space dedicated for this purpose in your Owner’s Area as soon as possible. .
We invite you to read subsection 7 (C) of this page to learn more about the penalties applicable in the event of your failure to register your furnished tourist accommodation.
Useful links
Paris: Demande de numéro d’enregistrement; Location de vacances à Paris; Obtenez plus d’ informations sur la législation en matière de location à Paris
If you already have a registration number, log into your Owner Space and update your listing details.
IMPORTANT: we remind you that, in accordance with the General Conditions of Use of the Beeroom site for owners or property managers, advertisers are responsible for complying with all laws, rules and regulations applicable to their rental activity.
12. Tax and social regime applicable to seasonal rentals
(A) What is the tax regime for income from furnished rentals and what are the reporting obligations?
Regarding the applicable tax regimes, we invite you to refer to the following information page: https: //www.impots.gouv.fr/portail/node/10841
The information provided below in tax matters is not personalized advice adapted to your situation but general information on the provisions in force on the date of writing of these FAQs, subject to any subsequent modifications. We invite you to contact a specialist advisor for more details on the tax regime applicable to your situation.
a. The status of furnished rental company, professional or not
The furnished rental, as usual, by any person, of rooms, houses or apartments, is a commercial activity. With regard to income tax, it falls under the category of industrial and commercial profits (BIC) and not that of property income. This activity can be carried out by a partnership (EURL, family limited company not subject to the option to the corporation tax) as well as by the companies subjected to the corporation tax (SA, SARL of common law, etc. .). The tenant must benefit from furniture and fittings corresponding to normal residential use.
Income from furnished rentals is taxable in the BIC category and subject to the progressive scale of income tax at the maximum rate of 45% whether the lessor qualifies as a professional or not.
Certain aspects of the tax regime of the furnished rental company differ depending on the professional or non-professional status of the rental company.
The activity of furnished rental is of a professional nature, in accordance with the provisions of Article 155, IV, 2. of the General Tax Code, when the following two cumulative conditions are met:
– the annual revenue from this activity by all members of the tax household is greater than 23,000 Euros;
– these revenues exceed the professional income of the tax household subject to income tax.
The main differences, when the lessor can be qualified as a professional according to the criteria defined above, concern (i) the allocation of deficits resulting from the furnished rental activity (the lessor of professional furnished accommodation can charge its deficits to its income global without time limit, the non-professional lessor, for his part, can only set them off against profits of the same nature made in the same year or over the following ten years) and (ii) the taxation of capital gains (capital gains). – values of professional furnished rental companies benefit, provided the activity has been carried out for at least five (5) years, from partial or total exemption from income tax under certain conditions).
Above all, non-professional furnished renters can benefit from an income tax exemption when they rent their main residence, which is not the case with professional furnished renters.
Indeed, in accordance with the provisions of paragraph I of article 35 bis of the General Tax Code, people who rent or sublet furnished one or more rooms in their main home (or temporary home in the case of seasonal rental) can be exempt from tax on income from this rental as long as the rental price remains set within “reasonable limits”. For 2019, the administration specified for guidance that a price of 187 Euros per habitable square meter for Ile-de-France and a price of 138 Euros for other regions should meet this qualification. These thresholds are reassessed every year.
Under the provisions of paragraph II of article 35 bis of the General Tax Code, persons who usually make one or more rooms in their main home available to the public are exempt from tax on income from these rentals when these do not exceed 760 Euros per year. This limit is understood to include taxes and applies to the total revenue from rental and ancillary services.
We invite you to get in touch with specialist advice for an appropriate analysis of your personal situation.
b. The different tax regimes
The tax regimes apply regardless of whether the furnished rental company qualifies as professional or not (subject to the details in paragraph a. Above).
Below you will find information on the main applicable regimes. We recommend that you seek tax advice on the most suitable regime for your personal situation.
The micro-BIC diet
You can benefit from the micro-BIC regime provided that your annual turnover does not exceed 70,000 Euros excluding tax (article 50-0 of the General Tax Code). The taxable profit or the taxable result is equal to the gross annual receipts (rents and incidental receipts) less a flat rate allowance for costs deemed to take into account all charges of 50%.
As a result of this allowance, this regime can be advantageous, especially when the amount of charges and depreciation turn out to be less than 50% of the amount of annual revenue excluding tax. This regime does not allow any expense to be deducted for its actual amount. As long as your charges exceed 50% of gross receipts (eg loan interest linked to the purchase of housing), it would be preferable to opt for the real tax regime.
Please note that the activities of furnished tourist accommodation within the meaning of article L.324-1 of the Tourism Code (classified) and guest rooms within the meaning of article L.324-3 of the same code (furnished tourism, bed and breakfast) fall, for the application of the micro-BIC regime, the threshold applicable to sales, i.e. 170,000 Euros and benefit from a flat rate allowance of 71%.
The special case of the option for the withholding of income tax
Some taxpayers under the micro-BIC regime may in certain cases have the choice between two solutions concerning income tax: the “classic” micro-BIC regime (common law regime described above) and the discharge payment of income tax (optional scheme). This option is reserved for taxpayers whose benchmark tax income for the penultimate year (N-2) does not exceed a certain threshold (i.e. for 2019, 27,086 Euros per unit).
In the event of an option for the payment of the lump sum discharge, the income tax is fixed at 1.7% of turnover (1% for classified tourist accommodation and guest rooms).
For a furnished rental activity, the application of the micro-BIC regime (and all the more so with an option for the lump sum discharge) is not always the most suitable since it can hinder the tax deduction of work costs and development charges incurred for rental purposes as well as the deduction of depreciation. We therefore invite you to examine your personal situation with the help of a tax advisor.
For more information on the different tax regimes for BICs: www.service-public.fr/professionnels-entreprises/vosdroits/F32919.
The real simplified or real normal regime
The real simplified regime applies as of right to taxpayers, excluded from the micro-BIC regime because of the size of their turnover, their legal form or the nature of the activity, including annual revenues n ” not exceed 238,000 Euros excluding tax. It is characterized by a reduction in declarative and accounting obligations compared to the “normal regime” of taxation which is obligatory when annual revenues exceed 238,000 Euros.
The real regime (simplified or normal) may prove to be more advantageous than the micro-BIC, thanks to the charges that it allows to deduct from rental income and to the depreciation that can be practiced.
vs. Reporting obligations
We remind you that an owner, landlord, person receiving rents from the furnished rental of accommodation in France or abroad (subject to applicable bilateral tax conventions) has the obligation to declare his annual income to the French tax administration.
This income is subject to income tax. It is the responsibility of the owner of the leased property, tax resident of France or not (see paragraph d. Relating to the specific case of non-residents), to declare the total amount of income generated over the previous year (i.e. from January 1 to December 31).
Important: The amount shown in this summary relates only to bookings generated online via Beeroom and may include rents refunded following cancellations. In order to get the exact amount to declare, use the amount indicated in this email as a basis and make sure to:
- deduct from your declaration the amount of rent from canceled reservations, so as not to declare an amount not received;
- add the amount of reservations made via other sites or any other reservation medium.
- To find out more about the law in force concerning income tax, we invite you to consult the dedicated page of the French tax administration.
The income received must be reported in your annual income statement (depending on the tax system chosen) to be made in May / June of the year following the fiscal year of income collection (exact date defined each year by the government).
You will find below the link to the tax administration website allowing you to declare your income online as well as a sheet set up by the General Directorate of Public Finances which explains how to declare the income generated on the platforms:
FISC administration
Explanatory sheet
In accordance with the provisions of Article 242-bis of the General Tax Code, Beeroom is required to communicate to the French Tax Administration the income you have earned during the previous year online via the platform.
d. The case of non-residents
A foreign tax resident, subject to the applicable bilateral tax treaties, must declare his French source income from the rental of property located in France.
The income received must be reported in the income statement which must be made in June of the year following the year in which your income is collected (exact date defined each year by the Government).
The income generated via the platform during the previous year will be communicated by Beeroom to the French tax administration, in accordance with the provisions of Article 242-bis of the general tax code.
(B). What is the social regime applicable to income from furnished rentals?
The information communicated below in social matters is not personalized advice adapted to your situation but general information on the provisions in force on the date of writing of these FAQs, subject to any subsequent modifications. We invite you to contact a specialist advisor for more details on the social security regime applicable to your situation.
a. The status of professional furnished rental company and the rate of social security contributions or social security
From a social point of view, qualifying as a furnished rental company, professional or not, has more impact than from a tax point of view. Indeed, people meeting the definition of professional furnished rental company are liable for social security contributions on income from rentals at the rate of 45% (as income from activity), whereas when a rental activity is exercised as a non-professional furnished rental company, the income is considered as income from assets subject to social security contributions at the rate of 17.2%.
The criteria for defining the lessor of professional furnished accommodation in the social sense are those defined by tax law (the two cumulative conditions set out in paragraph A) a. above apply, in accordance with the provisions of Article L.611-1 6 ° of the Social Security Code).
The social security financing law for 2017, however, added a situation in which the owner of furnished accommodation, although not professional in the fiscal sense, is considered professional in the social sense: owners who rent out their furnished property must register. as soon as their annual gross receipts exceed 23,000 Euros and these goods are rented to customers staying there for the day, week or month and not electing there (short-term rental). This law also created a new simplified regime for short-term rental: the general regime.
b. Reporting obligations
When the qualification criteria of professional furnished rental in the social sense are met, owners must register as self-employed workers (procedures to be carried out with Urssaf) and, remember, income from rentals is subject to social security contributions and social security contributions at the global rate of approximately 45% (income tax not included).
You will find below the link to the site of the Urssaf and the Social Security of the self-employed, allowing you to learn about your obligations with the URSSAF and the RSI: Urssaf / Social security for the self-employed.
In the opposite case, the income received is qualified as income from assets subject to social security contributions at the rate of 17.2% and collected by the tax administration at the same time as the income tax. We invite you to contact a specialist advisor for more details on the social security regime applicable to you.
The particular case of the micro-social regime
The micro-social regime applies to self-employed workers benefiting from the micro-BIC regime, i.e. as long as their business actually collected during the calendar year (excluding taxes) has not exceeded the threshold of 72,600 euros for two consecutive years (or 176,200 euros for the operation of classified tourist accommodation and guest rooms).
In the context of the micro-social system, the rate of social contributions and contributions (final social levy), applied to turnover excluding taxes is:
- 22% rental of furnished residential premises (excluding hotels, guest rooms and furnished tourist accommodation)
- 12.80% for accommodation services (hotels, guest rooms);
- 6% for rental activities of furnished tourist accommodation premises.
Under the micro-social regime, the micro-entrepreneur must opt for a monthly or quarterly declarative regime. He makes this option when declaring his activity or, at the latest, on the last day of the 3rd month following his business creation.
Micro-entrepreneurs are thus required to declare and pay their contributions and social contributions electronically, each month or at least each quarter a declaration of turnover or income, including when these elements are zero.
The specific case of short-term rental: general regime
For short-term rental activities (furnished tourist accommodation, whether classified or not, excluding guest rooms), the lessor can opt for the general scheme instead of the self-employed scheme.
In the year of membership, the € 23,000 threshold is deductible from your first quarterly declaration.
Under the general system, the rate of social contributions and contributions applied to gross revenue is 47.50% after a reduction of 60% (rental of unclassified tourist accommodation) or 87% (rental of classified tourism).
To find out more about these 3 regimes: https://www.urssaf.fr/portail/files/live/sites/urssaf/files/documents/5877Plaquetteecoeollaborative.pdf
c. The case of non-residents
By virtue of the principle of the single law applicable in Europe, an owner must be affiliated to only one European social security system. We invite you to contact a specialist advisor to obtain more information on this subject.
(C) What should I know about VAT?
In principle, seasonal rentals of furnished accommodation are exempt from VAT. However, this exemption does not apply if the furnished seasonal rental is accompanied by para-hotel services, ie if three of the following services are offered to the client; (i) preparation of breakfasts, (ii) regular cleaning of the premises, (iii) supply of household linen and (iv) personalized or non-personalized reception of customers. Owners carrying out seasonal rentals with para-hotel services for an amount exceeding the threshold for the basic VAT exemption (82,800 Euros) must collect VAT on all of their taxable turnover.
In addition, owners who can be recognized as subject to VAT, could in some cases be liable / collectors of VAT on transactions carried out within the European Union. In the event that the furnished rental service is subject to VAT, it would be up to the owners to fulfill their reporting obligations and collect VAT without the intervention of Beeroom. Additional services may be subject to VAT, if the owner is subject to VAT.
Likewise, depending on the holidaymakers’ country of residence, “local” VAT may apply, particularly on the service charges billed to them. There is harmonization at European level with regard to VAT, which could potentially have an impact on the transaction carried out via our platform.
We invite you to contact a tax advisor to find out your VAT status and obtain precise information adapted to your situation.
(D) What should I know about tourist tax?
The tourist tax was introduced in 1910 to allow tourist towns to improve their offers and infrastructure without increasing the taxation of local populations. Since 1995, its perception has been open to all French municipalities “which carry out promotional actions in favor of tourism” or “which carry out actions to protect and manage their natural spaces”.
Tourist tax is also known as occupancy tax, visit tax, tourism tax, tourist tax, lodging tax, sales tax or hotel tax.
The sums collected must remain within the municipality to be reinvested in improving reception conditions for tourists. All municipalities can decide on the application of the tourist tax and its conditions. The decision can be taken at the level of the municipality, the grouping of municipalities or the department. The field of action of the tourist tax is wide, since it encompasses both environmental protection and waste management and signage.
The collection of the tourist tax is governed by the General Code of Local Authorities and by the Tourism Code.
The tourist tax can be implemented by town halls in two different ways: real or fixed. The person liable for the tourist tax differs depending on whether it is the actual tourist tax or the flat-rate tourist tax.
The actual tax is paid directly in addition to the accommodation costs by the person staying in the town. The person liable for the so-called real tourist tax is therefore the holidaymaker. The owner is a simple intermediary between the person lodged and the community, he is responsible for collecting the tax from the holidaymaker / person staying and paying it to the town hall. The rate applicable per person and per night since 2019 is between 1% and 5% of the cost per person of the night within the limit of the highest rate adopted by the community or, if it is lower than the latter, of the rate. ceiling applicable to 4-star tourist hotels. To this rate is added the possible additional departmental tax of 10% and in certain regions the additional regional tax. In this case, it is important that the owner informs travelers well, before booking, of the exact amount of the tax that will be required of them.
Since January 1, 2019, online platforms acting as payment intermediaries have collected the actual tourist tax and remitted it to the local authorities (municipalities, communities of municipalities, territorial and rural balance centers) concerned. This collection is mandatory when these platforms act on behalf of non-professional rental companies but remains optional when they act on behalf of professional rental companies.
To find out the applicable tourist tax scales, the platforms refer to the national tourist tax file (OCSITAN) which is provided by local authorities, verified and published by the DGFiP (Direction Générale des Finances Publiques) twice. per year. Beeroom integrates the new tourist tax data as soon as it is informed of the update of the OCSITAN file by the tax authorities.
The package tax is paid and declared by the owner directly to the town hall: its amount is set following the annual declaration to the town hall and depends in particular on the capacity of the accommodation and its availability during the period. year.
The tourist establishments concerned by the actual or flat-rate tourist tax are in particular:
– Furnished accommodation
– Lodgings
– Campsites
– Holiday villages
– Tourist residences
– Hotels
– Marinas
The amount of the tax is available at the town hall of your municipality or at the tourist office concerned. To find out if a tourist tax is applied in your municipality, and to find out how it is, please consult the official website of the Ministry of Action and Public Accounts under the following link: http://taxesejour.impots.gouv. Fr/.
For more information, please consult the official website of the French administration.
Tourist tax in Paris
The city of Paris has long instituted a tourist tax for users of furnished tourist accommodation. Since January 1, 2019, the scale of the tourist tax for unclassified tourist accommodation applicable in Paris corresponds to the percentage of 5% of the amount of the night (excluding taxes) per night and per person over 18 years old, within the limit of the ceiling of 2.30 Euros per night and per adult. To this amount should also be added the additional departmental tax of 10% and the additional regional tax of 15%.
Beeroom collects tourist tax directly from holidaymakers to remit it to the city of Paris, in accordance with the legal provisions in force.
Beeroom
collects the tourist tax in certain municipalities
Beeroom collects tourist tax from its users in all French municipalities that have opted for a real tourist tax system. The finance law for 2020 having prohibited the package tourist tax system for furnished tourist accommodation without classification or awaiting classification, Beeroom will collect and remit the tourist tax in local authorities which, having opted for a package tourist tax regime will have decided on a scale of 1 to 5% for this category of tourist accommodation.
What should I do ?
In municipalities that have instituted a real Beeroom tourist tax – Beeroom collects the tourist tax for stays booked and paid for online via the platform, the owners of furnished tourist accommodation have nothing to do or declare in terms of of the tourist tax because Beeroom pays the tourist tax directly to the municipality at the scale in force for furnished tourist accommodation. On the other hand, owners of furnished tourist accommodation located in municipalities that have instituted a flat-rate tourist tax, who have obtained a classification for their accommodation, still have to pay the tourist tax themselves.
What else do I need to know?
We remind you that it is your responsibility to collect and remit the Tourist Tax for reservations made outside the Beeroom platform, in the event that you are renting for a short period via other online services, specialized agencies or intermediaries, or even by your own means. The municipality may ask you to justify your activity carried out exclusively or not on the Beeroom platform with regard to the collection and the obligatory formality of declaration of the tourist tax, or concerning the use of the rented premises.
In the absence of collection and payment of the Tourist Tax by Beeroom, in all the municipalities which have implemented a tourist tax, each year, on the date indicated by the town hall, you must:
1. Send your declaration to the dedicated service of the town hall.
You can download the declaration form and a sample summary report here.
To complete your declaration formalities, you just need to complete and send these two documents by post to the town hall.
Please note that the city of Paris also offers you the possibility of declaring directly online. You can access the tele-service by clicking here.
2. Pay your tax upon receipt of the payment notice.
You will receive a payment notice from the French administration once your tax return has been processed. This notice is generally issued in December of the same year.
We also remind you that failure to collect and pay the Tourist Tax within the time limits may result in an automatic taxation procedure determined by the authorities and sanctions as referred to in articles L 2333-34-1 and L 2333-43-1 of the General Code of Local Authorities.
The declaration and payment of the tax must be made before December 31 of the year of collection. Everything on tourist tax in Paris here.
