Reader Question: I have friends who rented out their second home on Airbnb during the Rugby World Cup. I want to do the same for the Paris Olympic Games. What do I need to think about?
It is possible to let out a French second home on Airbnb for up to 90 days consecutively per guest.
However, depending on where you live in France, strict rules can apply.
If it is a flat, first check there is nothing in the rules preventing the property from professional use in the co-ownership or building rules (this can include wording that it is for habitation bourgeoise exclusive which rules out any form of commercial activity).
If your property is in Paris or another one of several other large urban areas, you must also apply to the mairie for a change of use from home to a hotel-style facility.
This status change is required to do any letting, apart from temporary holiday letting, of all or part of your own main home.
In Paris, this is costly and complex, involving having to promise to turn a commercial property into a home to compensate or go through a similarly costly alternative process.
You would then have to reapply to convert it back to a home when the event was over – your mairie can provide further details on this, if you choose to do so.
Process is easier in smaller communes
If, however, the flat is in a smaller commune, it is sufficient to tell the mairie you are carrying out holiday letting via a free declaration on paper or online via the Service public website.
Government sites also state that all furnished holiday letting requires free registration for a business Siret number here.
You must declare holiday letting income on an annual French tax return.
Paying tax on furnished letting can involve a fixed expenses deduction with the micro-Bic system, or working out real expenses and profit.
You can read about the mico-Bic system in The Connexion's French tax guide.