2.1. Social obligations

You rent out furnished accommodation for short periods to visitors who do not take up residence there. This accommodation is not categorised:

- Your annual income in 2022 does not exceed €23,000: the income from this business comes under private asset management and is not subject to social security contributions. You should nevertheless declare your income to the tax authorities when you file your income tax return.

- From €23,000 onwards, the income from this self-employed activity is considered to be a business and you must register this business. Thus:
o If your annual income in 2022 is between €23,000 and €72,600: you can choose from three legal statuses: general regime, micro-entrepreneur or self-employed.
o If your annual income in 2022 is more than €72,600: only one status is possible, you must opt for self-employed status.

You can find all your obligations on the website urssaf.fr.

You rent out furnished accommodation for short periods to visitors who do not take up residence there. This accommodation is classified:

- Your annual income in 2022 does not exceed €23,000: the income from this business comes under private asset management and is not subject to social security contributions. You should nevertheless declare your income to the tax authorities when you file your income tax return.

- From €23,000 onwards, the income from this self-employed activity is considered to be a business and you must register this business. Thus:
o Your annual income in 2022 is between €23,000 and €72,600: you can choose from three legal statuses: general scheme, micro-entrepreneur or self-employed.
o Your annual income in 2022 is between €23,000 and €176,200: you can choose between two legal statuses: micro-entrepreneur or self-employed.
o If your annual income in 2021 was more than €176,200: only one status is possible, you must opt for self-employed status.

You can find all your obligations on the website urssaf.fr.

2.2. Tax filing obligations for income from furnished rentals

You are required to declare the income from the furnished rental activity to the tax authorities.

For your information, we remind you that failure to file a tax return exposes you to:
- A tax adjustment leading to regularising the amounts due (with late payment penalties)
- Lump sum fines
- Criminal sanctions

For more information, you can consult the website impots.gouv.fr .

2.3. Tourist tax obligations

The municipality in which the accommodation is located may introduce a tourist tax payable by occasional residents (the current tourist tax) or payable by the organisers who collect it from their customers (lump sum tourist tax).

To find out what your obligations are in terms of tourist tax, please consult the information detailed information here.

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