How the anti-Airbnb law will affect holiday rentals

Ramped up preliminary declaration requirements

The most significant provision introduced by the anti-Airbnb law is that any owner wishing to rent a property seasonally will first have to declare this via a dedicated online national platform, including having to indicate whether the property is their primary residence. They will then immediately receive an acknowledgment of receipt.
The declared information will be sent to the relevant local authorities and will certainly be used for audits.
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.
We expect to receive more details in a decree.

Cuts to the micro scheme

The anti-Airbnb law has revised downwards the rates and thresholds of the micro regime for seasonal rentals:

• Tax deductions for unclassified accommodations were cut from 50% to 30%, with a cap on turnover set at €15,000;
• Tax deductions for accommodations classified as ‘furnished tourist rentals’ [meublés de tourisme], were cut from 71% to 50%, with a new cap on turnover set at €77,000.

If you exceed these turnover ceilings of €15,000 or €77,000, you will need to switch to the non-presumptive tax regime [régime réel]. However, this does not necessarily involve any disadvantages in terms of taxation of current income for the landlord…

👉In conclusion, there’s no need to panic, renting on Airbnb as an LMNP (loueur en meublé non professionnel [non-professional landlord of furnished accommodations]) is still worth it. However, you do need to set up a non-presumptive (not micro) accounting system, and we can help you with that. Let’s talk about your LMNP accounting

Tightening the noose on energy-inefficient housing

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:

• Properties with a G rating will not be able to be rented out from 1 January 2025;
• Then, in 2028, properties with an F rating will no longer be able to be rented out;
• And finally, in 2034, properties with an E rating will be subject to this same restriction.

Please note that the only new requirement for properties already being operated as furnished tourist rentals is that they have a D rating by 2034.
As a result, in ten years’ time, only properties with at least a D rating will be able to be rented out seasonally.
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.

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.

Clarification on restrictions in commonhold rules

In order to avoid the vagueness surrounding the scope of residential-use-only clauses, the law also stipulates that commonhold (‘condominium’ in the US) rules adopted after the law enters into force must explicitly state whether seasonal rentals are permitted or prohibited.

A two-thirds majority may make amendments to this effect, as opposed to the unanimous decision required at present.
However, these changes will only be possible in commonholds which already prohibit commercial activity in non-commercial lots.
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.

More power for municipalities

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:

• By allowing them to slash the maximum rental period for a landlord’s primary residence from 120 to 90 days;
• By prohibiting the rental of tourist accommodations in certain districts in their development plans;
• Or introducing seasonal rental authorisation quotas.