Non-professional furnished property

04.18.2017

A furnished dwelling can be rented for use as the tenant's main residence or in a seasonal way to a passing clientele.

  • Rent as the tenant's main residence

    • The dwelling must be equipped with all the necessary furniture for the dwelling.

    • The lease must be concluded for a minimum of one year renewable (this duration is reduced to 9 months for students, without automatic renewal).

  • Rent a furnished apartment

    • Whether it is your main residence or not, you must in principle declare the dwelling as furnished by tourism to the town hall of the municipality where it is located. The rule is the same if you rent rooms at your place, including breakfast, (bed and breakfast) for one or more nights to tourists. This declaration is made by means of a specific form to be downloaded from the Internet (form Cerfa n ° 14004 * 02).

    • In addition, if the dwelling is located in a municipality with more than 200 000 inhabitants or more than 50 000 inhabitants in a tight zone, or in the small Parisian crown, you must file an application for prior authorization of change of use with Of the town hall to be able to rent it over short periods of time repeatedly to tourists. This sesame is extremely difficult to obtain in Paris. The capital requires owners to turn a commercial space into a dwelling. This declaration must enable you to obtain a number which must appear on any rental announcement (decree awaiting publication).

    • If you are going through an intermediary, whether it is a "classical" real estate agent or an Internet platform, you will need to provide him with an affidavit certifying that you have fulfilled your obligations, mentioning Whether the dwelling is your principal residence or not and, if applicable, the declaration number.
      If it is your principal residence, the intermediary will have to ensure that it is not leased more than 120 days a year. It will have to keep a count of the number of nights occupied and more than 120 per year, the housing will not be able to be proposed to the rent until the end of the current year.

  • Taxation

    • Whether the activity is carried out on a regular or occasional basis, rents are subject to income tax in the industrial and commercial profits category (BIC).

    • As long as they do not exceed € 33,100 per year, they are taxable according to a simplified regime, called "micro-BIC", which consists in calculating your taxable income by applying a 50% reduction to the amount of rents collected. Added to this are 15.5% social security contributions as long as your income does not exceed 23 000 € per year.
      Beyond this threshold of € 23,000, your activity is considered to be professional and you have to pay the corresponding social charges (22.7%) as a micro-businessman..

For greater security, it may be appropriate to have the lease drafted by its notaire. In the event of a payment incident, for example, the value of this act makes it possible to apply directly to a bailiff without having to obtain a court decision beforehand.

See also
06.25.2014
The role of the Notaire
29.11.2016
The letter of the notaries of France in the world / November 2016
25.01.2017
French property market report / N°34