La Le Meur law, promulgated on November 19, 2024, aims to strengthen the tools for regulating furnished tourist accommodation at the local level. Faced with the rise of short-term rentals via platforms such as Airbnb, this law introduces measures to regulate this practice and preserve the supply of housing intended for primary residence.
Mandatory declaration at the town hall
As of January 1, 2025, all owners offering furnished tourist accommodation, whether it is their main or secondary residence, must file a declaration at the town hall. This procedure aims to ensure better traceability of tourist rentals.
Limitation of the rental period of main residences
Municipalities now have the option of reducing the maximum rental period for main residences from 120 days to 90 days per year. This measure allows municipalities to better control the use of housing on their territory.
Restrictive zoning
Municipalities can define areas reserved exclusively for main residences in their local urban plan, thus prohibiting furnished tourist rentals in these areas. This provision is aimed at maintaining permanent habitat in certain urban areas.
Suspension in case of unsanitary conditions
In the event of a finding of unsanitary conditions, the town hall may suspend the authorization to rent the furnished tourist accommodation concerned, thus guaranteeing decent housing conditions for the occupants.
Energy performance requirements
The Energy Performance Diagnosis (DPE) is becoming mandatory for furnished tourist accommodation. Housing classified E, F or G will gradually be banned for tourist rentals, requiring owners to carry out renovations to comply with energy standards.
Tax changes
The law changes the tax allowances for furnished tourist rentals. For classified properties, the allowance increases to 50% with a ceiling of €77,700 in annual rental income. For unclassified goods, the reduction is 30% with a ceiling of €15,000. These new rates will apply to rental income received as of January 1, 2025.
Modification of the condominium regulations
Condominium regulations established after November 21, 2024 must explicitly mention the authorization or prohibition of the rental of furnished tourist accommodation. For previous regulations, the general meeting of co-owners may decide to prohibit this practice by a two-thirds majority, thus simplifying the procedure that previously required unanimity.
Obligation to inform the trustee
Any co-owner or tenant offering their lot as a furnished tourist accommodation must inform the trustee as soon as the rental is the subject of a declaration or registration. This measure reinforces transparency within condominiums.
It is important to note that some restrictions in the Le Meur Law do not apply to long-term furnished rentals. For example, rental period limitations and certain reporting obligations relate specifically to short-term rentals for tourism purposes. In addition, the allowances and revenue ceilings under the micro-BIC regime remain unchanged. Furnished rentals used as a main residence over a long period of time are not subject to these same restrictions.
Failure to comply with the obligations imposed by the Le Meur Law may result in sanctions, including administrative fines of up to €5,000 per unit concerned. Controls will be strengthened to ensure compliance with regulations.
The Le Meur Law marks a major turning point in the regulation of furnished tourist rentals in France. Faced with the explosion of short-term rentals via platforms such as Airbnb, the legislator wanted to regain control locally to maintain the balance of real estate markets, especially in tense areas where rental tension deprives residents of accessible housing.
Thanks to this law, local authorities now have reinforced tools: reduction of the maximum rental period, creation of areas reserved for permanent housing, a ban in case of unsanitary conditions, and the possibility for condominiums to prohibit furnished tourist accommodation by a two-thirds majority. At the same time, the advantageous fiscal niche for furnished tourist accommodation is reduced, restoring a certain degree of tax equity between the different types of rentals.
It is important to note that the Le Meur Law does not target long-term furnished rentals, which maintain their current tax regimes and remain unaffected by the new constraints. Owners must therefore clearly distinguish their rental method in order to apply the right regulations and optimize the profitability of their property legally.
For investors, this law implies more rigor but also offers more clarity. By relying on specialized rental management or concierge services, it is possible to remain in compliance while maximizing income. More than ever, the management of furnished tourist accommodation is becoming an activity to be professionalized, and knowledge of fiscal and legal rules is becoming a strategic lever for renting effectively, sustainably... and without surprise.
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