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Obligations of lessors
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Obligations of lessors

In this section you’ll find all the information you need to know about the procedures to follow for owners of meublés de tourisme and chambres d’hôtes.

Registration number

As of May 1, 2024, anyone renting out their property as a furnished tourist accommodation, including their principal residence, will need 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 rental,this number must appearon your online advertisements or any other type of advertisement, whatever the medium.

1 meublé de tourisme = 1 registration number

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

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    Change of use request

    After completing the registration form, and on the same website, you can fill in the change of use form 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/year

    – A part of their main residence with independent access (e.g. apartment resulting from the division of the main residence, annex rented on the same land unit as the main residence).

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

    Find all the information in the infographic below.

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        Project owner's guide

        If you’d like to rent out a seasonal property or your main residence, we suggest you download the “Guide du porteur de projet“, in which you’ll find all the information you need to manage a meublé de tourisme or a chambre d’hôtes.

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

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          ©TERRA OSTRA

            Bed & Breakfast

            Chambres d’hôtes and chambres d’habitant are not covered by the registration number and change of use.

            In accordance with article L.324-4 of the French Tourism Code, any person offering one or more guest rooms for rent must have previously made a declaration to the town hall of the commune in which the dwelling concerned is located.

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

            Any change in the information provided must be the subject of a new declaration.

            Business start-up declaration

            For all meublés de tourisme and chambres d’hôtes, it is compulsory to declare the start of activity via the digital one-stop shop accessible at the following address: formalites.entreprises.gouv.fr

            This procedure must be carried out exclusively online on 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

            – publicize the existence of your business

            – Indicate your chosen tax regime.

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              Answering questions
              • What are the legal safety requirements for seasonal rentals?

                Holiday rental operators have a number of legal obligations in terms of safety. In particular, they must ensure that the property complies with 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.

              • Are renters required to declare their rental income and pay taxes?

                Yes, renters are required to declare their rental income and pay tax on it. In France, income from seasonal rentals 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 regime is often simpler, offering a flat-rate deduction for expenses, while the actual regime allows actual expenses to be deducted, and can be more advantageous for renters with high expenses. Failure to declare rental income can result in tax penalties.

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