• Cookies management
Official website of Notaires de France

Professional furnished letting


The activity directly or indirectly in furnished accommodation spaces or to be rented furnished is exercised professionally if the following three conditions are met.

  • The three conditions that must be met

    • - One member of the tax household must be registered in the Commercial and Companies Register as a professional rental company;
    • - Revenue earned from this activity by all members of the tax household must exceed € 23,000 (including tax) per year ;

    • - These receipts must exceed the professional income of the tax household.

    • Since January 1, 2017, persons who fulfill the first two conditions - or who are not registered in the RCS lease their premises to a passing customer who does not elect domicile - must join the social security system (IHR) and pay the corresponding social contributions.

  • The main advantages of the lessor status in professional furnished

    • The main advantages of this status are:

    • - The taxation in the category of industrial and commercial profits which makes it possible to depreciate housing and furniture;
      - The allocation of deficits on the total income of the year, without limitation of amount;

      - The recovery of VAT (under certain conditions);
      - The benefit of the professional capital gains regime (under certain conditions);
      - Exclusion of the leased property (considered a professional good) of the ISF field.

  • Find a notaire

See also
The letter of the notaries of France in the world / November 2016
French property market report / N°34
4th Congress of the Notaires of Europe
Conseil du coin : meet a french notaire to a cafe !