{"id":309503,"date":"2024-11-18T11:45:45","date_gmt":"2024-11-18T10:45:45","guid":{"rendered":"https:\/\/www.anderlaine.com\/?p=309503"},"modified":"2025-01-09T16:29:44","modified_gmt":"2025-01-09T15:29:44","slug":"how-the-anti-airbnb-law-will-affect-holiday-rentals","status":"publish","type":"post","link":"https:\/\/www.anderlaine.com\/en\/how-the-anti-airbnb-law-will-affect-holiday-rentals\/","title":{"rendered":"How the anti-Airbnb law will affect holiday rentals"},"content":{"rendered":"\r\n<section class=\"redac-secondaire redac-focus gray media-right\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-6 txt\">\r\n                <div class=\"box-inner\">\r\n                    \r\n                                            <div class=\"summary\">\r\n                            <p><strong>A tougher stance on furnished tourist rentals, with furnished seasonal rentals now subject to new obligations, and that&rsquo;s just the beginning&#8230;&nbsp;<\/strong><\/p>\n<p>The idea had been floating around for a few years now, put on pause when the National Assembly was dissolved last summer. However, the first legislative battle against furnished tourist rentals [<em>meubl&eacute;s de tourisme<\/em>], largely headed up by Breton MP Anna&iuml;g Le Meur, finally came to an end on 7 November 2024.<br \/>The more general fate of <a href=\"https:\/\/www.anderlaine.com\/en\/you-are-looking-to\/purchase-property-in-france\/\">taxation of furnished rentals<\/a> may still depend on the outcome of the 2025 finance bill, but the anti-Airbnb bill put forward by several MPs from regions with housing shortages flew completely under the radar. It was ratified shockingly quickly, striking a first blow against holiday rentals, and this war is far from ending.<strong><br \/>Read on to discover the main provisions of the law aimed at &lsquo;strengthening the tools for regulating furnished tourist rentals at local level&rsquo;.<\/strong><\/p>                        <\/div>\r\n                                        \r\n                                    <\/div>\r\n                \r\n            <\/div>\r\n            <div class=\"col-6 media\">\r\n                                \r\n                <img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2024\/11\/location-touristique-loi-anti-airbnb-1024x683.jpg\" class=\"img-responsive\" alt=\"loi anti-airbnb : \u00e9volution pour la location touristique\" srcset=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2024\/11\/location-touristique-loi-anti-airbnb-1024x683.jpg 1024w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2024\/11\/location-touristique-loi-anti-airbnb-300x200.jpg 300w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2024\/11\/location-touristique-loi-anti-airbnb-768x512.jpg 768w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2024\/11\/location-touristique-loi-anti-airbnb-1536x1024.jpg 1536w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2024\/11\/location-touristique-loi-anti-airbnb-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/>            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block-texte redac-secondaire-sans-img redac-focus-sans-img redac-focus gray\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-12\">\r\n                  \r\n                    <h2>What\u2019s changing under the anti-Airbnb law?<\/h2>\r\n                                                    <div class=\"text\">\r\n                        <h3>Ramped up preliminary declaration requirements<\/h3>\n<p>The most significant provision introduced by the anti-Airbnb law is that any owner wishing to<strong> rent a property seasonally will first have to declare this via a dedicated online national platform,<\/strong> including having to indicate whether the property is their primary residence. They will then immediately receive an acknowledgment of receipt.<br \/>The declared information will be sent to the relevant local authorities and will certainly be used for audits.<br \/>In the event the circumstances surrounding the accommodation are modified or changed, the landlord will also have to update their file on the online platform.<br \/>We expect to receive more details in a decree.<\/p>\n<h3>Cuts to the micro scheme<\/h3>\n<p>The anti-Airbnb law <strong>has revised downwards the rates and thresholds of the micro regime for seasonal rentals<\/strong>:<\/p>\n<ul>\n<li>Tax deductions for <strong>unclassified accommodations<\/strong> were cut from 50% to 30%, with a cap on turnover set at &euro;15,000;<\/li>\n<li>Tax deductions for<strong> accommodations classified as &lsquo;furnished tourist rentals&rsquo; [<em>meubl&eacute;s de tourisme<\/em>],<\/strong> were cut from 71% to 50%, with a new cap on turnover set at &euro;77,000.<\/li>\n<\/ul>\n<p>If you exceed these turnover ceilings of &euro;15,000 or &euro;77,000, <strong>you will need to switch to the non-presumptive tax regime [<em>r&eacute;gime r&eacute;el<\/em>]<\/strong>. However, this does <strong>not necessarily involve any disadvantages in terms of <\/strong><a href=\"https:\/\/www.anderlaine.com\/en\/you-are-looking-to\/purchase-property-in-france\/\"><strong>taxation of current income<\/strong><\/a><strong> for the landlord&#8230;<\/strong><\/p>\n<p><strong><u>\ud83d\udc49In conclusion<\/u><\/strong><strong>, <\/strong>there&rsquo;s no need to panic, <strong>renting on Airbnb as an LMNP (<em>loueur en meubl&eacute; non professionnel<\/em> [non-professional landlord of furnished accommodations]) is still worth it<\/strong>. However, you do need to <strong>set up a non-presumptive (not micro) accounting system<\/strong>, and we can help you with that. <a href=\"https:\/\/www.anderlaine.com\/en\/contact-us\/\"><strong>Let&rsquo;s talk about your LMNP accounting<\/strong><\/a><\/p>\n<h3>Tightening the noose on energy-inefficient housing<\/h3>\n<p>The anti-Airbnb law has also introduced new energy efficiency requirements for tourist accommodations being placed on the market for the first time, a constraint hitherto reserved for residential accommodations:<\/p>\n<ul>\n<li>Properties with a G rating will not be able to be rented out from 1 January 2025;<\/li>\n<li>Then, in 2028, properties with an F rating will no longer be able to be rented out;<\/li>\n<li>And finally, in 2034, properties with an E rating will be subject to this same restriction.<\/li>\n<\/ul>\n<p><strong>Please note<\/strong> that the only new requirement for <strong>properties already being operated as furnished tourist rentals<\/strong> is that they have a D rating by 2034.<br \/>As a result, in ten years&rsquo; time, only properties with at least a D rating will be able to be rented out seasonally.<br \/>Municipalities are responsible for ensuring compliance with these measures and can demand an energy performance certificate (EPC), subject to a penalty of 100 euros per day, and impose a fine of up to 5,000 euros in the event of non-compliance.<\/p>\n<p>Municipalities are responsible for ensuring compliance with these measures and can demand an energy performance certificate (EPC), subject to a penalty of 100 euros per day, and impose a fine of up to 5,000 euros in the event of non-compliance.<\/p>\n<h3>Clarification on restrictions in commonhold rules<\/h3>\n<p>In order to avoid the vagueness surrounding the scope of residential-use-only clauses, the law also stipulates that<strong> commonhold (&lsquo;condominium&rsquo; in the US) rules<\/strong> adopted after the law enters into force must explicitly state whether seasonal rentals are permitted or prohibited.<\/p>\n<p>A two-thirds majority may make amendments to this effect, as opposed to the unanimous decision required at present.<br \/>However, these changes will only be possible in commonholds which already prohibit commercial activity in non-commercial lots.<br \/>As a result, unit owners will now have to inform the commonhold association when they file a preliminary declaration to turn the property into a furnished tourist rental. The association will then have to put it on the agenda for the next GM.<\/p>\n<h3>More power for municipalities<\/h3>\n<p>In addition to a drastic increase in the administrative fines towns can issue, the anti-Airbnb law gives all municipalities, no longer just big cities, free rein to regulate the rental of accommodation to tourists, in particular:<\/p>\n<ul>\n<li>By allowing them to slash the maximum rental period for a landlord&rsquo;s primary residence from 120 to 90 days;<\/li>\n<li>By prohibiting the rental of tourist accommodations in certain districts in their development plans;<\/li>\n<li>Or introducing seasonal rental authorisation quotas.<\/li>\n<\/ul>                    <\/div>\r\n                               \r\n                                            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block-texte redac-secondaire-sans-img redac-focus-sans-img redac-focus yellow\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-12\">\r\n                  \r\n                    <h2>In short<\/h2>\r\n                                                    <div class=\"text\">\r\n                        <p><strong>The anti-Airbnb law (whose implementing decree is expected in the next few days) provides for:<\/strong><\/p>\n<ul>\n<li>New declaration requirements for furnished tourist rentals, via an online platform;<\/li>\n<li>Reduced tax cuts under the micro-BIC regime, making the non-presumptive tax regime [<em>r&eacute;gime r&eacute;el<\/em>] more attractive;<\/li>\n<li>An extension of energy efficiency requirements to seasonal rentals;<\/li>\n<li>More freedom and power for municipalities to regulate seasonal rentals.<\/li>\n<\/ul>                    <\/div>\r\n                               \r\n                                            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"redac-focus-sans-img redac-focus blue\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-6\">\r\n                                                                    <h2>Looking for advice on your furnished Airbnb rental?<\/h2>\r\n                        \r\n                    <p>Our LMNP accountancy experts are available to go over your circumstances and help you manage the tax implications of your rental income.<\/p>                   \r\n                            <\/div>\r\n            <div class=\"col-6\">\r\n                                                                                <div class=\"buttons\">\r\n                            \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button button_primary o_f_yellow\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.anderlaine.com\/en\/contact-us\/\">Talk to an expert<\/a><\/div>\n<\/div>\n\n                        <\/div>\r\n                 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<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":263348,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","spc_primary_category":0,"spc_primary_type-de-contenu":0},"categories":[338,294],"tags":[],"type-de-contenu":[297],"class_list":["post-309503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-and-accounting-lmnp-lmp","category-expert-advice","type-de-contenu-fiche-pratique-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts\/309503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/comments?post=309503"}],"version-history":[{"count":4,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts\/309503\/revisions"}],"predecessor-version":[{"id":309512,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts\/309503\/revisions\/309512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/media\/263348"}],"wp:attachment":[{"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/media?parent=309503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/categories?post=309503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/tags?post=309503"},{"taxonomy":"type-de-contenu","embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/type-de-contenu?post=309503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}