Furnished tourist accommodations are seasonal rentals for temporary guests, subject to the Tourism Code’s regulations. Property owners must register with local authorities and adhere to specific rules, particularly in major cities where stricter criteria apply. Changes in use are necessary for non-primary residences rented short-term, especially in high-demand areas. Recent laws mandate energy performance compliance and give municipalities greater authority over rental regulations, impacting both primary and secondary residences starting in 2025.
The Status of Furnished Tourist Accommodations
Understanding Short-Term Furnished Rentals
Furnished tourist accommodations are categorized as seasonal rentals designed for the temporary lodging of guests who do not establish permanent residency. Governed by the Tourism Code, this status imposes various administrative, tax, and legal responsibilities on property owners.
Legal Definition of Furnished Tourist Accommodations
A furnished tourist accommodation refers to an independent living space—such as an apartment, house, or studio—made available exclusively for tourist usage on a temporary basis. These accommodations must be fully furnished, equipped with essential items for daily life, including beds, kitchen appliances, and furniture.
Mandatory Registration at Local Authorities
Property owners are required to register their furnished tourist accommodations with the local town hall, as outlined in article L324-1-1 of the Tourism Code. This registration grants a declaration number, which is often necessary for listing on rental platforms such as Airbnb.
Regulations for Major Cities
In cities with populations exceeding 200,000, as well as in certain high-demand areas, stricter regulations are enforced:
- For accommodations that are not the owner’s primary residence, obtaining change of use authorization may be required to convert the property into a furnished tourist accommodation.
- A primary residence can only be rented out for a maximum of 120 days per year.
It is important to note that the criteria for granting change of use authorizations are established by the deliberations of the municipal or inter-municipal council (as per article L631-9 of the Construction and Housing Code).
Understanding Change of Use for Furnished Tourist Accommodations
Fundamentals of Change of Use
The change of use for furnished tourist accommodations allows a property initially designated for residential purposes to be utilized for short-term tourist rentals. This process is regulated under the Construction and Housing Code (articles L631-7 and beyond), particularly in metropolitan areas and regions with high rental demand.
When is Change of Use Necessary?
Change of use is required if a property that is not your primary residence is rented out for short periods or if you frequently provide tourist accommodations through platforms like Airbnb or Booking.com. For primary residences, change of use is not needed as long as you adhere to the 120-day rental limit.
Compensation Requirements in Certain Cities
In municipalities experiencing high rental demand, such as Paris or Lyon, the change of use may come with a compensation stipulation. This means that property owners must convert a space not intended for living—like an office or retail space—into residential housing to offset the rental unit removed from the market.
Essential Guidelines for Furnished Tourist Rentals
Updates from the Furnished Tourist Law 2024
Recent changes in regulations governing furnished tourist rentals in France were enacted with law n° 2024-1039 on November 19, 2024. This law aims to enhance local regulation of furnished tourist accommodations, effective from January 1, 2025.
If Renting Your Primary Residence
Furnished tourist accommodations cannot be rented for over 120 days per year if it is your primary residence, with violations resulting in fines of up to 50,000 euros. Many municipalities, including Paris and Bordeaux, have instituted a declaration system requiring owners to provide their registration number in all advertisements, with offenders facing fines of 5,000 euros.
If Renting Your Secondary Residence
In popular tourist destinations, regulations are tightening against secondary rental properties. Two scenarios apply:
- If the property is in an area without a rental shortage, no authorization is necessary, but you must still declare it at the town hall.
- If the property is located in a tourist area or a high-demand rental zone, you will need to obtain change of use authorization (which is often granted sparingly) and may also need to comply with compensation requirements.
Furthermore, in cities like Paris and Nice, there may be substantial costs associated with converting offices into residential units, with prices potentially reaching 1,000 euros per square meter.
New Regulations Coming in 2025
The law enacted on November 19, 2024, introduces several key measures effective from January 1, 2025.
Energy Performance Standards
Furnished tourist accommodations must now comply with energy performance criteria. Properties rated F or G will be banned from rental starting in 2025, while those rated E will face a ban by 2028. Only properties rated between A and D will be permitted for rental by 2034.
Co-Ownership Regulations
Co-owners declaring furnished tourist rentals must now notify the property manager. Co-ownership rules may either prohibit or allow such rentals. In existing co-ownerships, a two-thirds majority can now vote to modify regulations to ban furnished tourist accommodations, a shift from the previous requirement for unanimous consent.
Enhanced Authority for Municipalities
Municipalities are now empowered to establish quotas for furnished tourist accommodation authorizations and designate areas in their local urban planning for primary residential construction. At the mayor’s suggestion, they can also reduce the maximum rental duration for primary residences to tourists, setting a minimum limit of 90 days per year.