Appendix 2: Information notice

Last updated: 24 January 2023

Obligations for letting furnished tourist accommodation

By offering accommodation to let on our Platform that meets the definition of furnished tourist accommodation, i.e. individual accommodation that can be rented by visitors, for their exclusive use, and for short periods (less than 90 days per tenant), you are subject to a number of legal obligations.

The purpose of this document is to remind you of these obligations.

1. Obligations relating to the formalities for renting your accommodation

1.1. Filing and/or authorisation obligations prior to letting

As a lessor, you are subject to certain obligations to file and/or obtain prior authorisations depending on the type of accommodation which you offer on our Platform.

- Letting your main residence

Your main residence is the home you occupy for at least 8 months of the year.

If you are renting out a furnished tourist accommodation that is your main residence, some councils have introduced a prior filing procedure to obtain a registration number that you must provide when you place the listing for your accommodation on our Platform.

⚠️We would like to inform you that the law prohibits renting out one's main residence, on all platforms combined, for more than 120 days during the same calendar year, except if you have professional obligations, health issues or are affected by force majeure. As such, we will be entitled to deactivate your listing once the accommodation has been rented for 120 days through us.

To find out if your home is located in one of the towns concerned by the filing procedure and to find out what you need to do, all the information is detailed here.

- Renting your second home

Your second home is the accommodation you occupy for less than 4 months a year.

⚠️If you rent out a furnished tourist accommodation that corresponds to your second home, you must inform the local council. The procedure for doing so depends on the municipality in which your second home is located:

  • Some very large cities require you to apply for a change of use permit first.
  • Other cities require you to file a declaration and then apply for a change of use permit. Any other municipality may decide to apply this procedure.
  • In all other towns or cities, you must file a declaration with the local council.

To find out the procedure applicable to the municipality in which your home is located and the steps to be taken, all the information is detailed here.

1.2. Sanctions

Failure to comply with the above obligations may result in numerous sanctions, including fines:

  • For not obtaining the registration number (up to €5000);
  • For renting out your main residence for more than 120 days a year (up to €10,000).

2. Social and tax obligations

2.1. Social obligations

You rent out furnished accommodation for short periods to visitors who do not take up residence there. This accommodation is not categorised:

  • Your annual income in 2022 does not exceed €23,000: the income from this business comes under private asset management and is not subject to social security contributions. You should nevertheless declare your income to the tax authorities when you file your income tax return.

  • From €23,000 onwards, the income from this self-employed activity is considered to be a business and you must register this business. Thus:

o If your annual income in 2022 is between €23,000 and €72,600: you can choose from three legal statuses: general regime, micro-entrepreneur or self-employed.

o If your annual income in 2022 is more than €72,600: only one status is possible, you must opt for self-employed status.

You can find all your obligations on the website urssaf.fr.

You rent out furnished accommodation for short periods to visitors who do not take up residence there. This accommodation is classified:

  • Your annual income in 2022 does not exceed €23,000: the income from this business comes under private asset management and is not subject to social security contributions. You should nevertheless declare your income to the tax authorities when you file your income tax return.

  • From €23,000 onwards, the income from this self-employed activity is considered to be a business and you must register this business. Thus:

o Your annual income in 2022 is between €23,000 and €72,600: you can choose from three legal statuses: general scheme, micro-entrepreneur or self-employed.

o Your annual income in 2022 is between €23,000 and €176,200: you can choose between two legal statuses: micro-entrepreneur or self-employed.

o If your annual income in 2021 was more than €176,200: only one status is possible, you must opt for self-employed status.

You can find all your obligations on the website urssaf.fr.

2.2. Tax filing obligations for income from furnished rentals

⚠️You are required to declare the income from the furnished rental activity to the tax authorities.

For your information, we remind you that failure to file a tax return exposes you to:

  • A tax adjustment leading to regularising the amounts due (with late payment penalties)
  • Lump sum fines
  • Criminal sanctions

For more information, you can consult the website impots.gouv.fr.

2.3. Tourist tax obligations

The municipality in which the accommodation is located may introduce a tourist tax payable by occasional residents (the current tourist tax) or payable by the organisers who collect it from their customers (lump sum tourist tax).

To find out what your obligations are in terms of tourist tax, please consult the information detailed information [here*(https://www.service-public.fr/particuliers/vosdroits/F2048).

3. Transparency obligations

We would like to remind you that you are required to answer any request from the municipality concerning the accommodation’s address, the associated declaration number, as well as the number of days the accommodation is let. This information must be sent within one month of receiving the request.

Moreover, please note that platforms such as Gens de Confiance must also answer any request from municipalities to provide information about the accommodation rented on the platform. In this context, we may need to send a certain amount of information about you including your name, accommodation address or the number of days during which the accommodation is let through our Platform.

In addition, in accordance with its legal obligations, Gens de Confiance will be required to declare your income from furnished rentals to the tax authorities each year.