What does the law say?
Article L. 324-1-1 of the French Tourism Code:
Whether has received a rating or not, any furnished tourist accommodation in any municipality must be declared to the town hall of the municipality in which it is located unless it is the main residence of the property owner (who must therefore reside in it for more than eight months out of the year).
To fulfil this declaration formality, the owner must fill out a form: CERFA form no. 14004*02
https://www.formulaires.service-public.fr/gf/cerfa_14004.do
Article D 324-1 of the French Tourism Code provides a definition of furnished tourist accommodation.
To be classed as furnished tourist accommodation:
The tenant must have sole use of the dwelling, i.e. the owner must not be present.
The tenant must not use the dwelling as their primary residence, instead they must be a transient guest.
The tenant must stay in the property for a short period (rental by the day, week or month) and for a maximum cumulative period of 90 days.
What is furnished tourist accommodation?
Furnished tourist accommodation can be a studio apartment, an apartment, a loft apartment, a house, a villa or a holiday cottage. It is different from hotels, apartment hotels and Bed and Breakfasts in that it doesn’t have a welcome desk, reception or shared services and facilities.
You can rent out your primary residence for a maximum of 120 days per year.
If it is not your primary residence, you can rent out your furnished tourist accommodation 365 days a year. However, it must be rented to different tenants, and the maximum tenancy per person is 90 days.
Reasons for obtaining a rating for your holiday let
The advantages of getting a rating for your furnished tourist accommodation
However many stars it receives, by obtaining a star rating for your furnished tourist accommodation you will benefit from the following:
⦁ Partial tax relief on your rental income through the micro-BIC regime
⦁ Reduced tourism tax
⦁ Exemption from the residence tax and ownership tax in rural regeneration areas (section III of Articles 1383 E bis and 1407 of the French General Tax Code, subject to deliberations on this matter of the local and regional authorities or public intercommunal cooperation establishments [EPCI] concerned that have their own taxation system), and solely for the surface areas allocated to this activity
⦁ You have the option to be paid in holiday vouchers (chèques vacances) and be listed on the ANCV website https://www.ancv.com/
⦁ You can use the rating logo (which corresponds to the number of stars the accommodation receives) in all your marketing materials (sales brochure, websites, business cards, etc.)
⦁ The rating is proof of quality recognised in France and abroad.
⦁ The 1 to 5 star rating is valid for 5 years.
How does the rating system work?
Facilities, layout and customer services
Accessibility
Sustainable development
The rating criteria are defined by the Order of 24 November 2021 (Order of 24 November 2021 amending the Order of 2 August 2010 setting the standards and ranking procedure for furnished tourist accommodation)
We verify that the accommodation complies with the rating criteria.
The following conditions must be met in the following order:
⦁ Comply with the requirements for surface area, height and number of occupants in the category applied for
⦁ Obtain all the mandatory points that cannot be compensated for
⦁ Obtain 95% of the mandatory points in the category applied for
⦁ Obtain at least the minimum number of optional points in the category applied for
⦁ Compensate for the mandatory points not obtained in condition 3, within the 95% limit, by obtaining 3 more of the optional points (not applicable if 100% of the mandatory points have been obtained).
TAM-TAM INVEST is an AFNOR-accredited body located in Vence, Alpes Maritimes. It is also represented in the Var at the offices of Cabinet Bruno GARCIA, located at 20 rue Victor Micholet, 83000, TOULON, with the phone number 06 51 96 70 70.
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