Ospitare responsabilmente in Francia
We’ve put together this article to help hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of different laws, regulations, and best practices that may affect hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale, such as Anti-Discrimination Standards.
We recommend that you do your own research as this article isn’t comprehensive, and doesn’t constitute legal or tax advice. Also, as we don’t update this article in real time, please check each source and make sure that the information provided hasn’t recently changed.
Table of contents
Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information.
In general, the money you earn as a host on Airbnb is considered taxable income that may be subject to different taxes like income tax, corporate tax, and other taxes. You can contact the tax authority or any relevant professional, such as a business lawyer or chartered accountant, for more information.
In 2017, the Tax Administration of France released information on how to determine your taxable earnings and report income for ancillary business. The Official Bulletin of Public Finances-Taxes (BOFiP-Taxes) can provide more information on your tax obligations and public obligations. France has a summary sheet with more information on tax for furnished property rentals that applies to both individuals and professionals.
Free tax guide
We want to make it easy for you to understand your tax responsibilities as a host on Airbnb, so we’ve partnered with with an independent third-party accounting firm to provide a free tax guide (Tax guide in French | Tax guide in English) that covers general tax information in France.
Automatic reporting of hosts' income to the French Tax Authorities
From January 2020, online platforms operating in France, including Airbnb, are required by law to report specific data to the French tax authorities on a yearly basis. This data relates to the hosts’ identity (including for individual hosts their name, date of birth, and address), their activity on the platform during the previous calendar year (including their gross income and number of bookings), and payment method information (IBAN for most cases). This applies to both Homes Hosts and Experience Hosts. For more information, check out our article about automatic reporting of income to French Tax Authorities as well as the dedicated page created by our partner Tacotax.
You must report income from the rental of furnished premises on your annual tax return in the Industrial and Commercial Profit (BIC) category. You’ll also need to pay either residential tax or property tax, depending on whether you are a tenant or owner.
Note: You aren’t automatically considered a professional host if you rent a ranked furnished accommodation to guests.
Furnished rentals are not subject to VAT if you don’t include additional services.
Annual earnings statements
We send each host their annual earnings statement in January to help them understand their fiscal and social tax obligations. You can view your gross earnings amount on your profile in your Airbnb account at any time.
Micro BIC declaration of earnings
Whether or not you’re a hospitality expert, you can opt for the Micro BIC scheme if you’re within an annual revenue limit:
Unranked furnished accommodations
The micro-bic scheme applies when the amount of your income last year or the year before doesn’t exceed €70,000 for renting the furnished residential premises. You benefit from a 50% flat-rate discount. Complete Declaration no. 2042-C-PRO.
Non-professional hosts should enter the total income they’ve received from rentals in line 5ND, 5OD, or 5PD.
Hospitality experts of furnished accommodations should enter their total income from rentals in lines 5KP to 5MP.
Ranked furnished accommodations or bed and breakfasts
The threshold of the micro BIC scheme is raised to €170,000 if you qualify as a bed and breakfast or ranked tourist furnished accommodation. If you earn less than €170,000 in rental income per year, you can benefit from the micro BIC scheme, which reduces your income by a flat rate of 71%.
Partial rentals of primary residences
Income you’ve made in 2018 from renting part of your primary residence is exempted if:
- The rent price is set within reasonable limits
- Your rental earnings do not exceed €760 per year
Professional bed and breakfasts
You run a professional bed and breakfast (“chambre d’hôtes”):
- You can come under the para-hotel tax system, not the furnished accommodation renting
- You can report under other reporting regimes, such as BIC, real profits, Micro business, farm profits
- You are liable for VAT and the property rental tax of companies
Hosts who use private real-estate companies
Some hosts use private real-estate companies (SCI) to help manage their real-estate assets. Your tax status is based on the type of relationship you have with a private real-estate company.
Since 2015, hospitality platforms (including Airbnb) have been allowed to collect tourist tax on the price of overnight unclassified tourist accommodations. Check France’s guide to tourist tax for more information. Check with the Tax Administration for rate and collection calendars for each city or region.
As of January 1, 2019, new laws have made it mandatory for platforms to collect and remit tourist tax in France. The calculation methods to determine the applicable rate has also changed for “unclassified dwellings” (meublés non classés). If your city has introduced tourist tax ‘au réel’, Airbnb collects the correct amount of tourist tax on your behalf and remits it directly to your respective city.
Exemptions may apply to guests, including:
- People who are staying as part of emergency accommodation or temporary relocation
- Persons occupying premises whose rent is less than an amount determined by the municipal council
- Seasonal employees of the city or region
Check our article about French tourist tax exemptions for more information.
Data shared with local authorities
Starting January 1, 2019, platforms collecting tourist tax are required to provide to cities the following information, along with the amount remitted for each calendar year:
- Date of collection of the tax
- Address of the listing
- Number of guests
- Number of nights
- Price per night (for non-classified listings only)
- Total amount of tax collected during the year
- Registration number, if applicable and included in the description of the listing (permit field)
Social security affiliation
The affiliation to social security is mandatory for all hosts who earn more than 23,000€ per year. You can learn more and register on the URSSAF website.
Regulations and permissions
It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. You can use the general info in this article as a starting point around hosting regulations and permissions.
If you have any doubts or concerns, do not hesitate to get in touch with municipal services or to look at the information provided by our partner LegalPlace, where you can also get in touch with specialized lawyers.
You can also check out Airbnb Citizen to see recent updates to public policy that affect hosts.
Furnished tourist property (Meublé de tourisme)
A furnished tourist property rental (or “meublé de tourisme”) is a furnished residential space that you intend use as a short-term rental for guests. Furnished tourist properties are for the exclusive use of non-permanent tenants.
The furnished tourist property rentals category includes:
- Furnished houses (including holiday homes)
A primary residence or a secondary residence rented in full can be deemed as “meublé de tourisme,” however, a guest room or private room is not considered a furnished tourist property, and as such, not subject to the same regulation.
Most furnished tourist properties are referred to as “non-ranking,” but you can choose to rank your furnished tourist property in an existing category. In terms of tax, ranking your property may reduce your income by a flat rate of 71%.
In June 2018, Airbnb and the other members of Union Nationale Pour la Location de Vacances, the French Association of Short Term Rentals (UNPLV), made voluntary commitments to the French Government to support sustainable and healthy tourism. As a result, hosts need to categorize their listings within those three categories: primary residence, secondary residence and non-residential space. You can confirm details within your Airbnb account in the Manage your space section.
Your primary residence is the place you live at for at least 8 months per year unless there is a professional constraint, health issue, or other unforeseen circumstances. You are allowed to rent it in full for a maximum of 120 days per year. You can rent a room in your primary residence without any duration limit, 365 days per year.
A secondary residence is a place where you live for less than 4 months a year, including pied-à-terres and holiday houses. You can rent your secondary residence all year long provided you’ve declared your rental activity to the city. Some large cities might require you to file a change of use (see the Change of use section of this article).
Non residential spaces are accommodations dedicated to hosting tourists. This category includes hotels, bed and breakfasts, or serviced apartments for instance.
Bed and breakfasts are furnished rooms within a home that a tourist can rent for a fee for one night or more. The host must provide services (at least the supply of linen and breakfast).
Registration and declaration requirement
You generally don’t have to declare your accommodation to the city if:
- you rent your primary principal residence for less than 4 months per year
- you rent a room in your primary main residence (no time limit)
If you rent your secondary residence, you must send a simple declaration to your city.
Specific registration obligation in some cities
The Law for a Digital Republic and the ELAN Law state that certain municipalities may establish a procedure of "registration” for any person proposing an entire tourist-furnished accommodation (see definition above) for rent. This procedure is free and only takes a few minutes to complete. You must obtain a registration number from your city hall’s website and include it on your Airbnb listing.
You must register your accommodation if:
- You rent an primary or secondary residence
- You own or you rent this accommodation
- You rent the full accomodation (rooms don’t need to be registered)
You don’t need to register your accommodation if:
- A single room of your primary residence
- A dedicated tourist accommodation, including guest rooms, bed and breakfasts, hotels, and serviced apartments
- If you rent exclusively for durations that exceed 3 months in a row
- You rent only on “bail mobilité” (mobility lease) scheme for a minimum of one month to a tenant justifying, on the effective date of the lease, to be in professional training, in higher studies, in apprenticeship contract, in internship, in voluntary engagement within the framework of a civic service, or on a temporary assignment in the context of his professional activity
Check out our article for more info about the mobility lease.
Data shared with local authorities
Starting December 1, 2019, short-term rental platforms operating in France are required by the ELAN Act to provide municipalities that have introduced a “registration” procedure with information about accommodations (or “meublés de tourisme”) that are listed on Airbnb. Upon request of these municipalities (maximum once a year), we will provide the following information:
- Address of the listing;
- Registration number, if published on the listing; and
- Number of nights stayed in the accommodation during the current calendar year and, possibly, during the previous calendar year
Municipalities can send their request for information to Airbnb Ireland UC at email@example.com.
Change of use
Some cities and neighborhoods require permission to use your secondary home as a tourist rental. You can get permission for change of use from your local city hall.
Rules for hosts in Paris
Paris registration requirement
In October 2017, Paris City Hall established a registration rule for hosting furnished property or “meublé de tourisme” on short-term rentals for primary and secondary residences. Hosts in Paris generally need to get a registration number from Paris City Hall and include it in their listing before they’re permitted to accommodate guests.
The registration requirement doesn't apply to:
- individual rooms within your primary residence (also referred to as private rooms)
- rentals with longer durations than 3 consecutive months
- Rentals with “bail mobilité” (mobility lease) scheme only, for a minimum of one month
- non-residential spaces
We’ve partnered with LegalPlace to provide hosts of mobility lease rentals with lease agreement templates.
Check out our Paris registration article for more information about registration requirements in the city.
How to register your Airbnb accommodation in Paris
Follow these 6 steps to obtain your registration number:
- Go to the Paris City Hall website
- Create an account and fill in your information (you’ll immediately receive an acknowledgment of receipt with a unique 13-digit registration number upon completion)
- Go to your Airbnb host account page
- Click Manage My Listing >Registration
- Enter the number you received by email in the registration number field
- Click Save
Check Paris City Hall’s FAQ page, contact them via email, or call them at 39 75 (within France) if you have additional questions. You can also check the LegalPlace website, where you can also get in touch with specialized lawyers.
Change of use and compensation in Paris
In addition to the other rules and exceptions for change of use, Paris requires you to purchase an equivalent surface area of a commercial space that you transform into a residential space. The rule is called a “compensation.” Compensations may vary across districts.
Change of destination in Paris
If you plan to host guests throughout the year, you will need to convert your accommodation’s destination status by filing an application for an urban planning permission to the City Hall. A change of destination converts residential or non-residential premises, such as shops and offices, to tourist-furnished accommodations, which are part of the "hotel accommodation" destination.
Night limits in France
Starting January 1, 2019, in the cities listed below, we’ll only allow entire primary residences listings to host reservations for a maximum of 120 nights per calendar year (from 1st January to 31st December). These automatic limits apply only to the entire primary residences, not rental of individual rooms, in following cities:
- Aix en Provence
- Neuilly sur Seine
- Roquebrune Cap Martin
- Saint-Paul de Vence
This list of cities has been established in consultation between UNPLV, the French Holidays Homes Association (of which Airbnb is a member), and the French Government.
Contact your city or visit its website for more information.
There are a few possible exceptions that might qualify your primary residence for an exemption:
- You’ve been away from your home for more than 4 months this year for reasons of health, professional, or force majeure
- You only rent the accommodation to guests for a minimum period of 90 days or more
In addition, the automatic limits don't apply to entire primary home listings that have selected “mobility lease only” to claim an exemption from the obligation to register.
We’ve partnered with LegalPlace to provide hosts of mobility lease rentals with lease agreement templates.
You can complete a request form for a night limit exemption if your primary residence meets one of the listed exemptions.
Hospitality expert self-identification
You can identify yourself on Airbnb as a professional if you are a hospitality expert. European rules and the Consumer Code in particular provide that professionals provide information about their company before travelers make a reservation, so that they have clear and transparent information.
In order to help EU businesses meet their legal obligations, we’ve added the ability to add and edit your company information in the Contact information for your company section of your Account Settings. After you provide your business contact information, it will automatically be displayed on all your existing and future listings.
Therefore, it’s up to you to determine whether your activity on Airbnb is of a professional nature or not. If you aren’t sure, you should seek independent legal advice. Hospitality experts also might have different tax and public obligations from individual hosts.
In principle, co-ownership regulations can only prohibit short-term rentals if the building is intended exclusively for dwellings of a particularly high standard or for mixed professional-residential use, excluding any commercial destination.
If you are an owner, contact your tenants' or owners’ association to make sure you can rent to guests.
If you’re a renter, we recommend reviewing your lease agreement and checking with your landlord. You usually need to get approval from your landlord and comply with certain conditions to sublet as a tenant. You may consider adding an appendix to your contract that addresses any concerns, responsibilities, and liabilities for all parties.
We’ve partnered with LegalPlace to provide you with lease agreement templates.
Subsidized housing restrictions
Subsidized housing usually has rules that prohibit subletting without permission. Check with your housing authority or housing association if you live in a subsidized housing community and are interested in becoming a host.
If your accommodation falls under the category of low-income public housing, you're prohibited from fully subletting your accommodation. People who live in low-income housing can only sublet a portion of your accommodation under specific conditions.
If you live in an accommodation in a municipality that has introduced a cap on rents, there may be special rules that apply to you. Contact your City Hall to ask questions about this topic.
Help your housemates understand what they can expect if you’re hosting in your own home. You can consider making a formal housemate agreement with them to outline expectations. Housemate agreements can include how often you plan to host, how you'll ensure guests follow your house rules, whether you'll share revenue, and more.
EU consumer protection law
According to EU consumer protection law, when you commercially offer goods or services online, you’re required to provide your customers with specific information. When you host through Airbnb, it’s considered a service. We have information and tools to help you decide whether you should identify as a hospitality expert and understand your responsibility to protect consumers in the EU.
We’ll take appropriate action if anyone notifies us of potential misuse. We have guidelines to help local authorities report housing misuse.
We care about the safety of hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.
Emergency contact information
Include a contact list with the following phone numbers:
- Local emergency numbers
- The number for the nearest hospital
- Your contact number
- A number for a backup contact (in case guests can’t reach you)
It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.
Important emergency numbers for France:
- EMS: 15
- Police: 17
- Fire rescue: 18
- European emergency number: 112
Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out. Paris civil protection has suggestions for what you should keep in a first aid kit.
Make sure that your residence complies with the safety guidelines of your district or city. Make sure you have a working fire extinguisher available. Check it regularly to make sure it’s in working order.
Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see.
Here are some ways you can help prevent potential hazards:
- Inspect your home to identify any areas where guests might trip or fall
- Remove the hazards you identify or mark them clearly
- Fix any exposed wires
- Make sure your stairs are safe and have railings
- Remove or lock up any objects that may be dangerous to your guests
Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.
Your accommodation must comply with certain standards to be considered decent accommodation. It should be properly ventilated and that the temperature control is clearly marked and in working order. Make sure your guests know how to safely operate the heater or fireplace.
Establish safe occupancy limits. Your local government may have guidelines.
Part of being a responsible host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.
If your building has common spaces or shared amenities, let guests know the rules for those places.
You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them upfront.
It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.
If your neighbors notice any disturbances related to the occasional accommodation of Airbnb guests, they can file a complaint.
Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience.
If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:
- Implement a quiet hours policy
- Don’t allow pets
- Indicate that your listing isn’t suitable for children or infants
- Prohibit parties and additional unregistered guests
France’s Public Health Code sanctions noises that are likely to infringe on the neighborhood's tranquility or health due to duration, repetition, or intensity.
France clearly defines punishable noise violations and an owner’s responsibility to enforce noise regulations. Paris also has specific rules to prevent disturbances.
Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:
- Only park in an assigned space
- Don’t park on the west side of the street on Tuesdays and Thursdays due to street cleaning
- Street parking is only available from 7pm-7am
First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.
Always respect your guests' privacy. Our rules on surveillance devices clearly state what we expect from our hosts, but some locations have additional laws and regulations that you’ll need to be aware of.
If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be sure to provide ashtrays in designated areas.
Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances.
Host Guarantee and Host Protection Insurance
Airbnb’s Host Guarantee and Airbnb’s Host Protection Insurance provide you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowners insurance, renters insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.
We strongly encourage all hosts to review and understand the terms of their insurance policy covers. Not all insurance plans will cover damage or loss of property caused by a guest who books your accommodation.
The Host Guarantee provides coverage for up to €800,000 in damages. Payments are subject to certain conditions, limitations, and exclusions.
The Host Guarantee doesn't cover:
- Cash and securities
- Personal liability
- Shared areas or common areas
- Reasonable wear and tear
Some types of goods, such as jewelry, collectibles, and artwork, have more limited coverage. Consider moving valuable objects to a safe place or removing them from your home before you host guests. You also might consider getting independent insurance to cover any valuables you intent to keep in your home.
Insurance for a furnished tourist accommodation for seasonal rental is not required for tenants or owners. However, we encourage you to review your renters or homeowners policy with your insurance carrier to make sure you have adequate coverage to accommodate guests. Ensure you have adequate liability coverage and property protection.
For Airbnb Luxe listings located in France, LRNL B.V. (an affiliate registered with the Netherlands Chamber of Commerce under no 856018570 (RSIN)), holds a license no CPI 7501 2019 000 039 392 delivered by the French Chamber of commerce (CCI de Paris Île-de-France) on February 11, 2019, to carry out real estate management and tourism activities in France.
LRNL B.V. has taken out a financial guarantee of 100.000 EUR for property management activities, and of 300.000 EUR for tourism activities, both issued by Atradius Credito y Caution S.A. de Seguros y reasugeros, 159 rue Anatole France CS50118, 92596 Levallois Perret Cedex, France. LRNL B.V. is also covered by a civil liability insurance issued by Probitas 1492 Services Limited, 3 More London Riverside, SE1 2AQ London, UK.
LRNL B.V. does not hold funds or securities other than those representing its fees for the performance of the real estate and tourism activities.
Other hosting information
Check out our hosting FAQs to learn more about hosting on Airbnb.
Please note that Airbnb has no control over the conduct of hosts and disclaims all liability. Failure of hosts to satisfy their responsibilities may result in suspension of activity or removal from the Airbnb website. Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).