The law of 19 November 2024 to strengthen the tools for regulating furniture at local level was published in the Official Journal of 20 November 2024. Service-Public.fr details the main measures.

Renter and compulsory declaration of principal residence

By May 20, 2026, all rentals of tourist furniture must be declared (registered with a dedicated national online service). The renter will have to prove that the dwelling offered for rental is indeed his main residence, by providing his tax notice drawn up in his name with the address of the furnished tourist. This is indicated by the law of 19 November 2024 aiming to strengthen the tools of regulation of furnished tourism at the local level.

New rates of the tax allowance

They are:

• 50% for classified furniture and bed and breakfasts up to €77,700 in annual rental income (compared to 71% today up to €188,700);
• 30% for furniture not classified within the limit of € 15,000 of annual rental income (against 50% today within the limit of € 77,700).

These new rates will apply to rental income received on or after 1^er January 2025.

Energy Performance Diagnostic (EDP)

It will be mandatory for all newly offered accommodation for rent in furnished tourism in tense area and subject to authorization of change of use. These dwellings will have to attest to a classified ECD:

• at least F in 2025;
• E in 2028;
• between A and D as of 2034 for all current and future furnished tourism.

This arrangement applies only in metropolitan France.

Owners have 10 years to comply with the 2021 Climate and Resilience Act.

The Mayor may at any time ask the owner of a piece of tourism furniture for the valid EPD. The owner has 2 months to provide it. At the end of that period, failure to transmit the EAD shall be punishable by an administrative penalty of EUR 100 per day, recovered for the benefit of the municipality. The owner who rents or keeps a furnished apartment for rent that does not respect the performance levels of a decent dwelling [...] shall be punished by an administrative fine not exceeding € 5 000 per premises concerned.

Wider powers for mayors

The municipalities will be able to define quotas for authorizations of furnished tourist accommodation and thus reserve sectors in their local city planning plan (PLU) for the construction of main residences in order to better regulate tourist rentals.

From 2025, municipalities will be able to to 90 days per year the maximum period during which the main residences can be rented to tourists (instead of 120 days today). A civil fine of €15,000 may be applied if the number of rental days allowed in the municipality is exceeded.

In addition, mayors will be able to impose 2 new administrative fines of :

• 10 000 € maximum in the event of failure to register furnished tourist accommodation;
• up to €20,000 in case of false declaration or use of a false registration number.

In addition, municipalities with change-of-use regulations will be able to extend these regulations to all premises that are not residential.

Amendment of the rules governing co-ownership

As of 2025, any co-owner declaring himself as a town hall renter of furnished tourist furniture will have to inform the trustee. The new condominium rules may or may not prohibit furnished tourist accommodation. In condominiums that already have a condominium by-law, a majority vote (two-thirds of the votes) may amend the condominium by-law to prohibit the rental of furnished accommodation, whereas today unanimity is required.