Regulations for furnished tourist accommodation in Seine-et-Marne

The market for furnished tourist accommodation (or furnished seasonal rentals) is growing rapidly in France, particularly in areas close to major cities or tourist attractions, such as Seine-et-Marne. However, this type of rental is subject to increasingly strict regulations, both at the national and local levels. Knowing these rules is essential for any landlord wishing to rent their property to temporary guests, avoid penalties, and ensure compliant operations.

This article provides an update on what the law currently provides, the main obligations, what's changing, and what to check in the context of Seine-et-Marne.

What is “furnished tourist accommodation”?

According to the French Tourism Code (Article L. 324-1 et seq.), furnished tourist accommodation is :

• furnished accommodation: villa, apartment, studio, etc., equipped to allow a tenant to live there (bedding, furniture, appliances, etc.).

• made available to transient customers who do not take up residence there (i.e., for temporary stays, daily/weekly/monthly), for the exclusive use of the tenant during the rental period.

  
  

What distinguishes furnished tourist accommodation from :

• a residential lease (the tenant does not choose residence or stay indefinitely),

• a bed and breakfast (which often offers services/hotel accommodation),

• other forms of tourist accommodation.

National regulations : general obligations

Here are the main national legal obligations applicable to all furnished tourist accommodation, including in Seine-et-Marne :

1. Declaration/Registration

• Town Hall Declaration: All landlords must make a prior declaration to the town hall of the location of the accommodation, using Cerfa form no. 14004.

• Mandatory registration by May 20, 2026: The "Le Meur Law" (November 19, 2024) stipulates that all furnished tourist accommodation rentals will be subject to registration, whether or not they are the primary residence. This new registration creates a registration number to be included in advertisements.

2. Primary Residence: Maximum Rental Duration

• If the rented accommodation is the owner's (or lessor's) primary residence, furnished tourist rentals are limited to a maximum of 120 days per calendar year.

• However, recent legislation allows municipalities, by resolution, to reduce this threshold to 90 days.

3. Authorization for Change of Use

• If a dwelling "normally used for residential purposes" is repeatedly rented as furnished tourist accommodation, this constitutes a change of use according to the Construction and Housing Code (Art. L. 631-7 et seq.).

• In certain municipalities (particularly large cities, high-demand areas, or municipalities with more than 200,000 inhabitants), this change of use requires prior authorization from the mayor or local authority.

4. Classification

• Classification of furnished tourist accommodation is not mandatory, but it is possible and can provide benefits (visibility, tax benefits, etc.).

• If the owner requests classification, they must meet established criteria (amenities, comfort, etc.), the application form, the visit, etc. In Seine-et-Marne, Seine-et-Marne Attractivité manages this process for assigning classification.

5. Taxation

• Income from furnished tourist rentals is taxable and must be declared to the tax authorities.

• New tax allowance effective January 1, 2025 :

  • 50% for listed properties and guest rooms (income ceiling of €77,700);

  • 30% for unlisted properties (ceiling of €15,000)

6. Safety, Standards, and Inspections

• Smoke detectors are mandatory.

• If the capacity reaches 15 people or more, the standards for public buildings (ERP) apply.

• The Energy Performance Certificate (DPE) becomes mandatory for all newly offered furnished tourist accommodations that are subject to a change of use permit.

7. Co-ownership Regulations

• If the property is co-owned, you must check the co-ownership regulations: certain clauses may prohibit furnished tourist rentals or require authorization.

• Since the Le Meur Law, any co-owner who declares themselves as a furnished tourist rental provider must inform the property management company. The new co-ownership regulations must explicitly state whether or not they authorize this type of rental.

Regulation of furnished tourist accommodation in Seine-et-Marne

Seine-et-Marne is a "peripheral" department of Île-de-France, less densely populated than Paris or Hauts-de-Seine but subject to the strong dynamics of real estate and tourism (Disneyland Parks, cultural attractions, proximity to Paris, etc.). Here is what you need to know locally regarding the regulations for furnished tourist accommodation in Seine-et-Marne :

Declaration to the Town Hall

• In Seine-et-Marne, as everywhere in France, prior declaration of furnished tourist accommodation is mandatory as soon as the property is offered for rental for temporary stays. The town hall of the property's location must be informed.

• If the municipality has adopted the registration procedure for furnished tourist accommodation, the lessor must complete this process via an online service and obtain a registration number. It is therefore necessary to check with the relevant town hall in Seine-et-Marne to see if this procedure is active.

  
  

Classification via Seine-et-Marne Attractivité

• To have a furnished tourist accommodation classified in this department, you go through Seine-et-Marne Attractivité. The owner completes an application, a visit is conducted, and a report is submitted within a maximum of 30 days. There is a 15-day appeal period, after which the classification is granted.

• Classification provides exemptions or benefits depending on the labels, visibility, trust, etc. It can also affect tax deductions.

Maximum Rental Length

• If the property is the landlord's primary residence, the 120-day/year rule applies. However, be aware that some municipalities may decide (by deliberation) to reduce this number to 90 days. You should check with the relevant municipality in Seine-et-Marne.

  
  

Co-ownership and Local Regulations

• In co-ownerships, local regulations are crucial. If the regulations explicitly prohibit tourist rentals, there may be a conflict. Therefore, it's important to consult the co-ownership regulations.

• Since the Le Meur Law, the co-owner must inform the management company of their intention to rent furnished tourist accommodation, and the co-ownership regulations must explicitly authorize or prohibit this activity.

Penalties

• Failure to declare or register may result in penalties: fines ranging from €450 for a simple failure to declare, to much higher amounts for fraud or false declaration.

• If the authorized number of days is exceeded (for example, renting more than is permitted for a primary residence), civil penalties may apply.

Recent developments: the Le Meur law

This law of November 19, 2024, strengthens several aspects of the regulation of furnished tourist accommodation (and guest rooms), with changes that are particularly relevant for owners in Seine-et-Marne :

• Generalized registration : By May 20, 2026, all furnished tourist accommodation rentals must be registered, even for the owner's primary residence. A national number will be assigned to each furnished accommodation.

• Mandatory energy performance certificate (DPE) : For housing subject to authorization for change of use, an Energy Performance Certificate (Diagnostic de Performance Energie) will be required.

• Possible reduction in the number of days rented for a primary residence : Municipalities may decide to reduce the current limit of 120 days to 90 days.

• Co-ownership : The property manager must inform the property management company, and the new co-ownership regulations must explicitly specify whether rentals are permitted.

• Stronger penalties for violations, false declarations, or unauthorized rentals.

What to check in your municipality/area

Each municipality may have additional rules or specific deliberations. In Seine-et-Marne, here's what I recommend checking before launching a furnished tourist accommodation business :

1. Is the registration procedure active?

   Does the town hall already offer an online service? The Cerfa form + registration number? Is it mandatory in your municipality or not?

2. Limitations of the daily thresholds

   If you fall under the primary residence category, has the municipality reduced the threshold to 90 days? Or has it remained at 120?

3. Co-ownership regulations

   Check if your building has a clause prohibiting or restricting short-term/tourist rentals.

4. Local classification

   If you wish to classify your furnished accommodation, consult the classification criteria via Seine-et-Marne Attractivité, the deadlines, and the requirements (visiting arrangements, equipment, comfort, etc.).

5. Energy Assessment

   If you are changing the use or registering a newly furnished property, an Energy Performance Certificate (EPC) may be required.

6. Local Taxation

   Taxes, tourist taxes, and possibly specific municipal taxes, reporting requirements.

7. Display and Visibility of Classification

   If you are classified, you must display the sign awarded by Atout France inside the property.

8. Nuisance Regulation / Safety

   Smoke detectors, capacity, ERP requirements for large numbers of people, compliance with safety standards.

Practical case: hypothetical example in Seine-et-Marne

Let's imagine you own an apartment in Fontainebleau, Seine-et-Marne, that you want to rent out as furnished tourist accommodation.

• You must file the declaration at the town hall, using the Cerfa form, or via the online service if the municipality has implemented it.

• If it's your primary residence, you must comply with the threshold of 120 rental days/year, unless the town hall has decided to reduce this threshold to 90.

• If the apartment is in a condominium, check the regulations to see if tourist rentals are permitted, and if not, whether a change to the regulations is possible or exists.

• You may want to apply for classification via Seine-et-Marne Attractiveness if you want to enhance the value of your property, which involves meeting criteria for comfort, amenities, etc.

• If you offer listings (Airbnb, Booking.com, etc.), you must provide the registration number as soon as your property is registered.

• You must complete a DPE (Energy Performance Certificate) if necessary (e.g., change of use or local obligation) and ensure compliance with safety standards.

• You declare the income from this rental and apply the appropriate tax regime (reduction depending on whether it is classified or not, etc.).

Issues, tensions and perspectives

Some background and perspectives to consider:

• Municipalities in the Île-de-France region are under pressure: tourist rentals can contribute to the scarcity of housing available for permanent residents, which is pushing elected officials to tighten regulations.

• The balance must be struck between allowing owners to earn a reasonable income from a property that is unoccupied on certain days and preserving the housing stock for residents.

• The new laws aim to increase transparency, control, and accountability of connecting platforms.

• Starting in 2034, there will be energy performance requirements (e.g., F and G-rated housing would be considered substandard) for certain furnished tourist accommodations. This development will have an impact on owners of older properties.

Conclusion

The regulation of furnished tourist accommodation in Seine-et-Marne is part of a strengthened national framework, with significant local implications. Before taking the plunge, any owner or lessor should check with their town hall, the condominium, and the relevant authorities (Atout France for classification, tax services for income, etc.). Recent laws (notably the Le Meur law) introduce new obligations (registration, DPE, possible reduction of days, etc.) that should not be overlooked.