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What are the different types of rental of furnished accommodation?

Verified 28 octobre 2021 - Legal and Administrative Information Directorate (Prime Minister)

The regulations applicable to a furnished dwelling differ according to the use made of the dwelling: furnished with accommodation or furnished with tourism. In the case of residential furniture, the "classic" lease must be distinguished from mobility lease. For tourist furniture, this page presents the rules applicable to a non-professional furnished rental.

Rules applicable to furnished goods according to their nature (housing or tourism)

Topic

Housing Furniture

Tourist furniture

Classic Lease

Good mobility

Tenant

Any person can be a tenant

The tenant must be in one of the following situations:

- Vocational training

- Higher education

- Learning contract

- Stage

- Voluntary service

- Professional Migration

- Temporary mission in the context of professional activity

The same tenant must not rent the accommodation for more than 90 days per year

Lease duration

Minimum 1 year (9 months if the tenant is a student)

Minimum: 1 month

Maximum: 10 months

Rental by day, week or month

Administrative declarations

No administrative declaration is required

- At the town hall: a declaration is mandatory, sometimes obtaining a authorisation to change use and destination is also necessary.

- For tax services: registration Sirene directory to obtain a SIRET number and, in some cases, Company Tax Service.

Lease Content

Regulated and Specific

Regulated and Specific

Regulated and Specific

Furnishing

The list of required items depends on the date the lease was signed

There is no list of required items. But this is one of the criteria for the classification of furnished rooms (from 1 to 5 stars).

Real estate diagnostics

- Energy Performance Diagnostic (DPE)

- Lead Exposure Risk Statement - Crep (if the building permit was issued before 1949)

- Condition of risks and pollution (natural, mining, technological, seismic, radon...)

- Noise Diagnostic

- Status of the Inland Electricity Facility (if the facility is more than 15 years old)

- Inland Gas Facility Status (if the facility is more than 15 years old)

- Copy of the condition indicating the presence or absence of asbestos (on request of the tenant)

- Energy Performance Diagnostic - DPE (for rentals longer than 4 months)

- Lead Exposure Risk Statement - Crep (if the building permit was issued before 1949)

- Condition of risks and pollution (natural, mining, technological, seismic, radon...)

Rent

Regulated or free

Free

Tax

Income from rental subject to income tax

Income from rental submitted:

- income tax

- social contributions (from a certain amount)

Taxes

- Housing tax due by tenant (student or roommates) who occupies the accommodation on 1to January.

In the absence of a tenant, the landlord must pay it in some cases.

- Property tax and accessory taxes by the owner

- Housing tax due by the owner if he occupies the dwelling for part of the year. Otherwise, they may have to pay the company assessment.

- Property tax (and accessory taxes) due by the owner

- Tourist tax due by the tenant and taken by the owner, according to the municipality concerned

End of Lease - Tenant Initiative

Possible at any time, subject to a one-month notice period

Possible at any time, subject to a one-month notice period

Notice rules are to be defined in the lease

End of Lease - Owner Initiative

Only available on lease due date, for one of the permitted reasons (for taking up residence, for selling, or for legitimate and serious reasons) and provided that at least 6 months' notice is given

At the end of the lease, the owner does not need to give leave to terminate the lease

Notice rules are to be defined in the lease