Seasonal rentals in France: what are the regulations?

French seasonal rentals fall into two categories:

• Meublé de Tourisme (Furnished Tourist Accommodation) for rentals of a day, week or month.
• Location Saisonnière (Seasonal Rental) for rentals of a maximum of 90 days.

This can be a little confusing, as a seasonal rental refers to a larger block of time that cannot be more than 3 months, while furnished tourist accommodation is usually for a shorter stay. For legal purposes, the term ‘Meublé de Tourisme’ is used, for example when applying for a tourist licence.
Within this category, there is a classification between 1-5 that awards the property a standard. This rating system is not compulsory but can be beneficial for the marketing of the property. It lasts for five years and the charge is approximately €150-€250 (£126.48-£210.79).

The categories are:

If the property owner decides to apply for the classification they should contact the Cofrac Tourism department, which is responsible for inspecting the property.

If you wish to use your property as a seasonal rental you must declare it to the local council (mairie). This can be done online in many regions using form 14004. If your town does not offer this service you can still complete the form, download it and take it to the council offices.

Some regions require you to have a tourist licence that must be declared on any property advertising. Your local town hall will tell you whether or not you need a licence to operate a seasonal rental and how to apply.

All rental income in France must be declared to the tax authorities. As a tax resident, you should have applied for a SIREN number (tax ID number). If you are not a tax resident you will have to declare the income from your French property in your country of residence.

It is essential to speak to a tax advisor to ensure you are paying the correct amount of tax in the right country. Tax laws can change and using a qualified expert can avoid any unforeseen tax bills.

It may also be necessary for you to collect the tourist tax, depending on where your property is located and pay it to the local council. This French government link tells you whether your area charges tourist tax and how much it is.

In addition to the classification mentioned above, it is important to offer a high standard of accommodation to ensure repeat bookings and good reviews.

As the landlord, you are responsible for maintaining the property both inside and out.
Something to be aware of is the legal requirement for swimming pools in France to be equipped with safety devices such as a fence or alarm system.

The property must also be fitted with a smoke alarm.

If you run a seasonal rental in France you must offer a holiday rental contract. This details the terms and conditions of the rental and includes:

• The names of the persons the contract is between
• The duration and dates of stay
• Main facilities such as swimming pool, barbecue, games, books, DVD player etc.
• The amount of the total booking and the deposit price
• Whether bills such as electricity for air conditioning are included
• The tenant’s obligations e.g. rubbish disposal, feeding animals
• The property owner’s responsibility e.g. maintenance, cleaning, pool cleaning, linen changes, gardening etc.

Property rental in France can be profitable if you buy in the right area and follow the rules. Whether you choose to invest in Paris, with its many tourist attractions, or if the countryside of Provence appeals, seasonal rentals can give you a reliable income.

Are you thinking of taking the plunge and buying a property in France?

Whether you’re searching for an investment property to generate seasonal income, or your forever home, our iad Overseas property consultants can help you find your perfect property in France.