Bed and breakfast (and table d'hôtes)

Capacity

The capacity is limited to 5 rooms and 15 customers simultaneously.

Compulsory benefits

The rental of a bed and breakfast must include the combined supply of one night's stay (including the supply of household linen) and breakfast.

The reception must be provided by the rental company, who lives on the premises.

Cleaning of rooms and toilets is provided daily, at no extra charge.

Optional Delivery: Host Table

The name host table indicates that the bed and breakfast rental company offers a meal offer. The guest table is not a restaurant. It is a service that complements the accommodation, reserved only for guests staying in the guest rooms. Meals are served at the family table. It must be made up of a single menu.

The host table is subject to a number of regulations. Among them:

• Obligation to inform the consumer about prices (drinks included or not included, for example)
• Compliance with hygiene and food safety rules (supply of drinking water, hygiene of surfaces and utensils, sanitary facilities for staff, ...)

If the renter offers alcoholic beverages for meals, he must have a restaurant licence or drinks debit. The sale of soft drinks is free.

House

The minimum surface area of each room shall be 9 m² (excluding toilets), with a ceiling height of at least 2,20 m. Generally, for commercial reasons, it is accepted that a room cannot be less than 12 m².

Each room must provide access (directly or indirectly) to a bathroom and toilet and be in compliance with the hygiene, safety and health regulations.

Price

The price is free, but must take into account the comfort of the room, the services offered and the tourist attraction of the region.

Bed and breakfast rental companies are subject to the same transparency requirements as hotels vis-à-vis their customers regarding price information.

Outside the hotel and close to the main entrance to the public

The following information shall be provided:

• Price of the next night in a double room, or maximum price for a night in a double room for a period including the next night (if these services are not marketed, price of the most popular accommodation service with its duration)
• Whether or not breakfast is served (and whether or not the price of this service is included in the price of the night)
• Whether or not there is an Internet connection in the rooms (and whether or not the price of this service is included in the price of the night)
• How to access price information for all other marketed services

At the customer reception

The following information shall be provided:

• Check-in and check-out times (and surcharges for late check-out)
• Price of the next night in a double room, or maximum price for a night in a double room for a period including the next night (if these services are not marketed, price of the most popular accommodation service with its duration)
• Whether or not breakfast is served (and whether or not the price of this service is included in the price of the night)
• Whether or not there is an Internet connection in the rooms (and whether or not the price of this service is included in the price of the night)
• Price information for all other marketed services

In every room

The following information shall be provided:

• All prices of the services provided for overnight stays
• How to access this information

Individual Font Sheet

The B&B rental company must have a individual font card to any foreigner customer.

Delivering a detailed invoice to the customer

One detailed invoice indicating the total amount due is returned to the customer as soon as the price of the service reaches €25, or at his request.

The invoice must include the detailed quantity and price count of each service provided and the total amount due. The note must be drawn up in duplicate and the original handed over to the customer at the time of payment.

In case of dispute

If the owner misleads the client by using the name of a bed and breakfast unduly or provides him with inaccurate or misleading information about the accommodation, he is liable to criminal penalties.

In this situation, the client can refer the matter to the DDPP or DDCSPP, which can investigate and, if necessary, finalise the lessor:

The customer can also file a complaint to the public prosecutor of the court of the place of the rental.

Declaration by City Hall

Any resident who wishes to propose one or more guest rooms for rent must make a prior declaration to the town hall of his place of residence. Failure to do so could result in a violation of €450.

Use the following online service:

Declare guest rooms in town hall

Registration of the activity

These steps are obligatory, regardless of the income generated by the guest room.

If the renter does not do so, renting a guest room is an offence for concealed work.

If the lessor voluntarily gives inaccurate information, he may be liable to €4,500 fine and 6 months imprisonment.

Social Security Affiliation

The independent guest house operator must be affiliated with the social scheme for self-employed persons (SNEs) for sickness, maternity, old-age, invalidity and death insurance:

• Either with the Social Security of the Self. Membership is mandatory when the taxable income from the bed and breakfast activity (including the host table activity) exceeds €5,719. In the case of lower income, there is no obligation of affiliation. The income generated by the rental is then subject to social contributions on income at the overall rate of 17,20%.
• Or, for farmers, with the Agricultural Social Mutuality (MSA)

Labelisation

There is no classification according to the official star system that applies to hotels, campsites and tourist furniture.

However, there are private labelling procedures (brands, charters, labels).

If the accommodation is in a condominium

If you wish to rent one or more guest rooms and your accommodation is located in a condominium, you must prior verify that the condominium by-law does not prohibit it.

Income tax

If it is customary, then declared at RCS: titleContent, the activity of bed and breakfast falls under the tax regime of the para-hotel, and not of the furnished rental.

Revenues must be reported to income tax under one of the following plans:

• Industrial and Commercial Profits (BIC), profits of natural persons engaged in a trade
• Non-professional furnished rentals (actual profit scheme) for non-professional operators
• Micro company (for self-employed entrepreneurs), if the turnover does not exceed €176,200 (the profit is calculated after a lump sum reduction of 71%, the taxable income corresponding to 29% turnover)
• Agricultural profits, for a farmer.

If the income does not exceed €760 per year, the bed and breakfast rental company is exempt from income tax (except for micro-companies).

Value Added Tax (VAT)

If he does not fulfil the conditions for VAT-free, the guest room rental company is subject to VAT at 10% for the provision of accommodation and table d'hôtes (except for alcoholic beverages taxed at 20%).

This tax is directly billed to the customer. This is the hotel's guest house collect on and report taxable transactions.

Territorial Economic Assessment (TEC)

The activity of guest rooms is indebted to the CET, which consists of company Property Assessment (CFE) and company Value Added Assessment (EBAF).

The company Property Assessment (CFE) is based solely on property subject to the property tax. This tax is payable in each municipality where the operator has premises and land related to his activity.

Some B&B rental companies may benefit from an exemption or a reduction of the CET.

Tourist tax

The municipality can ask the guest of a guest room located in its territory to pay a visitor's tax.

This tax is payable by the client to the guest house owner, who then pays it to the municipality.

An online service allows you to know the amount of the tourist tax practised by the municipality:

Tourist tax rates per commune

Housing tax and property tax

The residential tax applies to rented premises, even if they are subject to the EFC, as they are part of the personal dwelling of the lessor.

The use as the destination of the premises remains the dwelling, there is no change of use or destination to be made.

The housing tax is calculated on the net rental value, i.e. the cadastral rental value of the premises reduced, in the case of the main residence, by mandatory allowances for family expenses or low and optional income for disabled persons.

Its applicable rate varies according to the municipality.

However, a residence tax and property tax exemption can be granted on the deliberation of the commune to the guest rooms located in Rural Revitalisation Area (RBA).

Apply for exemption from the residential tax for guest rooms and tourist accommodation located in rural revitalisation area (RBA)

Exemption from property tax on built properties (TFPB): hotels, tourist furnished or guest rooms located in rural revitalisation zone (ZRR)