Open a bed and breakfast
Verified 07 April 2025 - Directorate for Legal and Administrative Information (Prime Minister)
How to open a bed and breakfast? This tourist accommodation can be considered a commercial activity (or an agricultural activity if it is located on an agricultural holding). The declaration of activity is mandatory regardless of the amount of income generated. We will explain all the steps to be taken.
Description
A guest house is defined as a furnished room with the local inhabitants in order to receive tourists for consideration.
It offers accommodation for one or more nights, in a limit of 30 consecutive nights maximum.
It must be accompanied of at least 3 of the 4 services following:
- Reception, reception of clients (in person by the renter or by electronic means or by an agent)
- Breakfast included in the service of each night
- Provision of linen (toilet and sleeping) and replacement according to the number of nights booked
- Regular cleaning of premises.
The capacity must not exceed 5 bedrooms or 15 customers simultaneously.
The term “bed and breakfast” can only be used if these conditions are met. Otherwise, it is advisable to use the name of "guest room".
How many guests can be welcomed?
Bed & breakfast activity is limited to 5 bedrooms and to 15 customers at the same time.
More than 5 rooms or 15 guests at a time, the term bed and breakfast cannot be used. The hosting activity is then subject to the designation “ guest rooms ”. Other rules apply, equivalent to those in force in the hotel industry.
When the authorized capacity is exceeded, the regulations of institutions receiving from the public (ERP) must be followed. These The rules for ERPs are then stricter in terms of securityfire and accessibility for disabled persons.
The host who mistakenly uses the term “ bed and breakfast may be penalized for deceptive marketing practice (fine up to €300,000 and 2 years imprisonment for a natural person, or fine up to €1,500 000 for a legal person).
Where should the bed and breakfast be located?
City planning Rules
The room must be located in thehousing of the host, either on the premises or on his land.
In the case of a guest house with a farmer, the premises must be located on the agricultural land or with the host.
In case of building or renovation in order to rent a bed and breakfast, you should check the city planning permissions, in particular by consulting the local town plan (PLU) of the commune. The PLU makes it possible to know whether the land is constructible or not, whether it is located in a flood zone or in a protected zone (for example in Natura 2000 area).
If the accommodation is in a joint ownership, the hosting provider must beforehand verify that the condominium rules do not prohibit the exercise of any commercial tourist rental activity. It must also informed the trustee of the presence of a tourist rental in the condominium once it has been declared in the town hall.
FYI
The rooms dedicated to the guest house remain at residential use. They do not become premises for professional and commercial use. They say they don't change their minds destination.
Bathroom and toilets
Each room must give access (directly or indirectly) to a bathroom and to a WC.
It must have at least 1 bathroom and 1 toilet for 5 people.
What should the dimensions of the room be?
The minimum area the floor of the room, excluding sanitary facilities, must be of the following dimensions:
- For 1 person: 7 m2
- For 2 people: 9 m2
- For 3 people: 14 m2
- For 4 people: 18 m2
More than 4 people, in addition to 18 m2 minimum mandatory, add 5 m2 per additional person and the volume of air per person occupying the room shall be 11 m3 minimum.
Obligation of energy decency on rented second homes
From 2034, second homes for which a bed and breakfast is rented must reach at least the class D of the DPE: titleContent (therefore between classes A and D).
This obligation will not apply to guest rooms located in the renter's main residence.
A bed and breakfast must offer at least 3 of the following 4 services:
- Welcome, reception of clients
- Breakfast included in the service of each night
- Provision of linen (toilet and sleeping) and replacement according to the number of nights booked
- Regular cleaning of premises.
The host can be sanctioned if he does not meet these conditions and if he mistakenly uses the term “guest house”.
Reception and reception of clients
The reception provides fororientation from clients to their accommodation.
It must include theinformation on the arrangements for access to any equipment and services annexes available during their stay.
The reception also consists in the presentation of rules of operation of the establishment (e.g. a welcome booklet).
Bed and breakfast rental is based on conviviality, sharing. However, the rules have been relaxed as regards the customization of reception. The reception can be considered as personalized even if it takes place through an electronic communication and a key box (on condition that the customer is given the choice of a physical reception if he prefers).
The examples the following are possible:
- The rental agency offers a physical reception to its clients at the beginning and end of their stay, on specified time slots
- An intermediary person ensures the reception of the clients
- The rental agency offers its customers the choice between a physical reception with hand-delivered keys or a reception by email, with provision of keys via a key box.
Warning
Keys cannot be made available only via a keybox. The renter must propose to the customer on choice between a physical reception and a non-face-to-face welcome (key box for example) according to his preference.
Breakfast
The host chooses the place where breakfast will be served, individually or collectively.
Breakfast can be served either in the furnished rooms available to guests, or in a common room equipped for the consumption of foodstuffs on the spot. This space must be located in the building or in the real estate complex.
There may be a delay between ordering breakfast and its actual service.
The renter can also use a pre-order system available to customers at a local bakery.
Please note
The service cannot be reduced to the provision of an automatic food distributor.
Supply of linen
The supply of clean household linen (bed linen, duvet cover, bath towels, pillow cases, etc.) shall be provided at the start of stay.
Its regular renewal must be proposed by the accommodation provider.
The condition is satisfied when the stay includes a maximum of 5 nights. When the stay is for a week or more (7 days or 6 consecutive nights), linen must be changed.
It is not enough to provide a launderette without the renter renewing the linen.
Regular cleaning of premises
Cleaning of premises must be carried out before start of stay from the customer.
It must be proposed the client regularly during his stay.
This regularity is assessed according to the length of stay of the client and the usual hygiene standards in the accommodation sector.
Cleaning up weekly the accommodation is thus considered to be sufficient. When the stay lasts a maximum of 5 nights consecutive, cleaning can be done only at the beginning of the stay. If the duration exceeds 5 nights, the cleaning must be renewed.
On the other hand, the mere provision to the customer of the equipment used for cleaning is not sufficient to fulfill the condition of cleaning the premises.
The service of a table of hosts is not regulated but a ministerial response specifies the rules to be followed.
In addition, the circular of 23 december 2013 always applies and specifies that consumer protection, particularly in the context of table d'hôtes service, must be of a level as high as that required in a hotel or restaurant.
Conditions to be fulfilled for the meal service
Only breakfast is included in the price of your stay.
However, the renter can offer serve and share a meal with his guests, called host table.
This benefit is optional. It is billed in supplement.
The price of the table d'hôtes service, including drinks, must be displayed.
This meal can be served at noon or in the evening, at the convenience of the renter and the client.
Proposing a table of hosts requires you to respect the 4 rules following:
- Single menu (guests cannot choose their starter, main course or dessert)
- Service only to the guests of the bed and breakfast
- Single recovery table for all hosts
- Quality traditional cuisine made with local products of the terroir.
Please note
Tenants of a cottage or other type of accommodation that would not be a bed and breakfast cannot be offered a table d'hôtes, except to become a restaurant. In which case the regulations are different, in particular more stringent as regards safety, hygiene, etc.
Conditions to be fulfilled for the possible serving of alcohol
If the bed and breakfast offersalcohol (regardless of the degree of alcohol, such as beer, cider, or perry), the renter must follow a training of 7 hours (on a single day).
This training focuses on the prevention of alcohol-related risks.
Its duration is shorter than training for future restaurateurs.
It allows you to obtain a certificate that is valid operating permit with the words " bed and breakfast rentals ”.
The license obtained is valid for 10 years. After this time, the lessor must retake the training to renew his license.
This operating license is sufficient. The renter is not obliged to own a license or a small restaurant license.
Hygiene rules
All the food offered to the guests of the guest house requires you to respect hygiene rules, just as for a restaurant activity in general: drinking water supply, cleanliness of surfaces and utensils, hand washing, etc.
However, the bed and breakfast renter is not required to take the training atfood hygiene in commercial catering.
A bed and breakfast is always a tourist accommodation unclassified.
Indeed, for guest rooms, there is no classification according to the official accreditation system (stars) that applies to hotels, campsites and furnished tourist goods.
However, there are many possible private labeling schemes (brands, charters, labels).
Formalities and taxation
Before starting the rental of a bed and breakfast, you must make the declaration with the town hall where the rental is located.
To do this, you must use the following online service:
Declare in the town hall a furnished tourist or a bed and breakfast
If you do not make this declaration, you risk a €450.
Any changes to the information provided shall be rereported using the same online service.
FYI
From May 20, 2026, every town halls must have a registration procedure. This will require them to transmit a registration number furnished tourist accommodation and bed and breakfasts declared on their territory.
The activity of bed and breakfast is considered as a commercial activity, regardless of the amount of revenue generated (even if it is low or zero).
The activity must therefore be registered as a commercial company.
Before completing the registration formality, you must have done the choice of legal form COMPANY (business individual business or (in person).
Registration takes place online on the website of the Company Formalities Window.
The company is listed in the Trade and businesses Register (TSR) and the National company Register (NCR), just like any other company.
The declarant shall receive a Siren number.
Renting a bed and breakfast without being registered is a infringement for concealed work.
The judge can then issue an injunction to register your activity.
Furthermore, if you voluntarily provide inaccurate information when registering, you risk up to €4,500 fine and 6 months imprisonment.
The rules governing the taxation of income generated by a bed and breakfast vary according to the year in question.
Rental income generated in 2024 is not subject to the same profit nor at the same rate oftax allowance than those generated in 2025.
Please note
If the rental of a bed and breakfast is done by a agricultural holdingHowever, rental profits must be reported as agricultural profits accessories. For more information, it is necessary to get closer to the Chamber of Agriculture.
2024 revenues
Depending on the amount and the option chosen by the lessor, the income may be subject to different tax regimes. This may be either the micro-energy regimeBIC: titleContent either from actual taxation system.
Rental income not exceeding € 188 700
The micro-BIC scheme applies automatically unless you opt for the actual tax scheme.
Micro-BIC Diet
If you rent a bed and breakfast and your annual revenue is collected in 2024 do not exceed €188,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
You must declare your turnover on the site autoentrepreneur.urssaf.fr (even if it is zero). This declaration must be made from 90 days minimum after starting your business.
If you want to pay your taxes and contributions at the same time, you can opt for the mandatory lump sum payment (under certain conditions of income of the tax household). For more details on reporting your sales, please visit:
Micro-entrepreneurs: online turnover reporting (simplified micro-social scheme)
Actual taxation system
If you rent a bed and breakfast and your annual revenue is collected in 2024 do not exceed €188,700, you can choose the actual regime.
The option was to be exercised before the 2023 tax filing deadline (spring 2024).
It is then automatically renewed every year, unless you opt out.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
If your recipes are less than €760You will not pay any taxes.
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later than 15 days after 2e working day after 1er May.
All the detailed explanations can be found on the following page:Industrial and commercial profits (BIC): real tax regime.
Rental income exceeding €188,700
The micro-BIC: titleContent can apply only during 1re or 2e year the threshold was exceeded. Beyond 2 years of overrun, the actual tax regime applies.
If you rent a bed and breakfast and your annual revenue in 2024 exceeds €188,700, the actual arrangements shall apply.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e year you exceed this limit of €188,700, you can benefit from the micro-BIC scheme for an additional year.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
For more information on how to exceed your sales threshold, please visit: What are the consequences for a micro-entrepreneur who exceeds the turnover thresholds?
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later than 15 days after 2e working day after 1er May.
All the detailed explanations can be found on the following page: Industrial and commercial profits (BIC): real tax regime.
2025 revenues
Depending on the amount and the option chosen, different tax regimes may apply to the income. This may be either the micro-energy regimeBIC: titleContent or the actual taxation system.
Rental income not exceeding € 77 700
The micro-BIC: titleContent applies unless you opt for the actual plan.
Micro-BIC Diet
If you rent a bed and breakfast and your annual revenue is collected in 2025 do not exceed €77,700, the scheme micro-BIC (micro-company) automatically applies.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 50%. Expenses cannot be deducted.
You must declare your turnover on the site autoentrepreneur.urssaf.fr (even if it is zero). This declaration must be made from 90 days minimum after starting your business.
If you want to pay your taxes and social contributions at the same time, you can opt for the mandatory lump sum payment (under certain income conditions of the tax household). For more details on reporting your sales, please visit:
Micro-entrepreneurs: online turnover reporting (simplified micro-social scheme)
Actual taxation system
If you rent a bed and breakfast and your annual revenue is collected in 2025 do not exceed €77,700, you can choose the actual diet.
The option must be exercised before the 2024 tax filing deadline (spring 2025).
It is then automatically renewed every year, unless you opt out.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later than 15 days after 2e working day after 1er May.
All the detailed explanations can be found on the following page: Industrial and commercial profits (BIC): real tax regime.
Rental income exceeding €77,700
The micro-BIC: titleContent can't apply unless it's 1re or 2e year the ceiling was exceeded. Beyond 2 years of overrun, the actual tax regime applies.
If you rent a bed and breakfast and your annual revenue in 2025 exceeds €77,700, the so-called actual profit applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e As long as you exceed this limit, you can benefit from the micro-BIC scheme for an additional year. The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
For more information on exceeding the turnover threshold, you can consult the relevant page: What are the consequences for a micro-entrepreneur who exceeds the turnover thresholds?
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later than 15 days after 2e working day after 1er May.
All the detailed explanations can be found on the following page: Industrial and commercial profits (BIC): real tax regime.
Tourist tax
The renter must inquire whether or not a tourist tax exists in his municipality.
The municipality decides whether it introduces a so-called residence tax to the real or a flat-rate tourist tax.
- Tax on stay in real time : it is the guest of the bed and breakfast who has to pay it to the renter
- Flat-rate tourist tax : the renter includes it in the price of the overnight stay (it does not appear in the customer's invoice).
In both cases, the renter must repay the amount of the residence taxes collected to his municipality.
The following simulator makes it possible to know the upright of the tourist tax charged by each municipality :
Tourist tax rates per municipality
An additional fee of 10% may be required in certain municipalities and departments. If this is the case, the simulator also specifies its existence for each municipality sought. Other regional taxes may be added, such as for example in Île-de-France. These additional taxes are collected and remitted in the same way as the tourist tax. They are also indicated in the simulator for each municipality.
The tourist tax rate to the real must be displayed in the customer's reception areas, in the same way as the accommodation rates.
Please note
If the renter is subject to the VAT, the latter shall not apply to the flat-rate tourist tax but only to the real tax. Similarly, only the amount of the tourist tax to the real must be displayed in the guesthouse.
To learn more about the subject, you can visit the page dedicated to the Tourist accommodation tax.
Value added tax (VAT)
The landlord can benefit from the VAT exemption. To do so, it must be in one of the following situations:
- The turnover of thecalendar year preceding (N-1) is less than or equal to €85,000.
- Turnover in the current calendar year (N) is less than or equal to €93,500.
If the rental company has just started its activity, he must adjust his turnover in the year of creation in proportion to its operating time in order to determine whether he is entitled to the exemption from VAT in the following year.
If it exceeds the threshold, it is subject to VAT on 1er overtaking day.
For more information, see the information and examples on the following page: exemption from VAT.
Then, if the renter exceeds the thresholds or chooses to be subject to VAT, he must then charge VAT to his customers.
The bed and breakfast is a para-hotel activity subject to VAT at the rate of 10% for the provision of accommodation and the provision of table d'hôtes (except in Corsica where the VAT rate is 2.1%).
Alcoholic beverages are taxed at 20%.
The renter charges VAT directly to the customer and then declares.
Warning
The 2025 budget introduced a threshold VAT exemption limit fixed at €25,000 of turnover from 1er March 2025. The Ministry of the Economy has suspended this measure up to 1er june 2025 to work with professional federations and parliamentarians and propose adaptations.
Company Real Estate Contribution (CFE)
The activity of renting a bed and breakfast is in principle subject to company property tax (CFE).
If the bed and breakfast is located in his personal dwelling (main or secondary residence), the renter must not pay the companies' property tax (CFE). However, a decision of the municipal council may decide that the rental of guest rooms in a personal dwelling is subject to the CFE.
The company is exempt if its annual turnover does not exceed €5,000.
The calculation of the company Land Contribution (CFE) is based on the rental value of real estate subject to property tax and used for the professional activity.
The CFE is payable in each municipality where the renter has premises and land for his activity.
In all cases, you must submit a statement No. 1447 C-SD (initial declaration of CFE), at the latest on December 31 at the companies' tax department of the location of the bed and breakfast.
Initial Declaration 1447-C-SD (CFE)
Property taxes
Property tax on built properties (TFPB)
The property tax on built properties is in principle payable by any company (individual contractor or business) who owns or uses a built property.
The municipality may decide to exempt built-up properties from property tax bed and breakfast located in Zones France ruralités revitalization (ZFRR). The company must then apply for an exemption:
Residential tax
When the guest rooms are located outside a main residence, the owner must pay the housing tax due on the second homes.
The housing tax is calculated on the rental value.
Its rate varies according to the municipality.
However, an exemption from housing tax may be granted on the deliberation of the municipality to furnished tourist accommodation (including guest rooms) located in Zones France ruralités revitalization (ZFRR). The owner must then apply for the exemption:
As a bed and breakfast operator you must be affiliated with the Social Security. In exchange for the payment of social contributions, you get social rights in the areas of health, maternity, old age, disability and death insurance.
Accident at work On the other hand, unemployment, occupational disease and occupational health insurance are not covered.
Affiliation is obligatory where the taxable income from the activity of bed and breakfast (including table d'hôtes activity) exceeds €6,123.
In case of income below €6,123, there is no obligation of affiliation. The income generated by the rental is then subject to the social security levies on income from assets at the overall rate of 17.2%.
Some characteristics differ if your profits are declared for tax purposes in micro-BIC: titleContent or in real profits.
Your recipes are micro-BIC: titleContent if their amount is less in 2024 than €188,700 ; in 2025 less than €77,700. You can also opt for the real tax system regardless of the amount of your turnover.
Micro-BIC Diet
From what amount do I have to join? | €6,123 |
How much do I have to contribute? | On the higher amount of revenue €6,123 on 1re year. On the amount of revenue from 1er euro for subsequent years The income to be declared is that before the tax deduction available on the tax notice |
Social rights | Accident at work All except unemployment, occupational disease and |
What is the maximum amount of revenue I can earn to maintain the same social status? | 2024 revenue: €188,700 2025 revenue: €77,700 |
What are the possible deductions? | |
12.3% | |
How to affiliate? |
Example :
Indicative amount of contributions due for 40 000 € of revenue in the year following affiliation:
(40,000 x 12.3%) + contribution vocational training + costs of Chamber (Chamber of Crafts, Commerce or Agriculture) = 5,120 €
Actual taxation system
From what amount do I have to join? | €6,123 |
How much do I have to contribute? | On the higher amount of revenue €6,123 on 1re year. On the amount of revenue from 1er euro for subsequent years The income to be declared is that before the tax deduction available on the tax notice |
Social rights | Accident at work All except unemployment, occupational disease and |
What are the possible deductions? | |
30,49 % on deductible expenses and 9,70 % on revenue (expenses deducted) | |
How to affiliate? |
Example :
Assumption: €40,000 in revenue and €20,000 in deductible expenses including €8,000 in mandatory personal social contributions
(20,000 x 30.49% + 28,000 x 9.70%) + € 110 contribution vocational training = € 8,814
Operating Rules
Price
The price of the night (including breakfast) is free, but must take into account the comfort of the room, the services offered and the tourist attraction of the region.
Display of prices
The benefits whose prices are to be displayed as follows:
- Bed and breakfast price (1 night with breakfast included) and surcharges applied in case of late departures
- Information about free and paid internet access in the guest room
- Meal price if table d'hôtes (drinks included).
FYI
Prices include taxes and services (including VAT). Their display shall bear this indication. The price of the tourist tax and the price of the services provided incidental to the stay must be displayed in the guest room.
You must display the price of each service clearly, visibly and legibly.
This display must be present at 3 places following:
- Outside the dwelling, close to the main entrance, for example on the gate overlooking the street
- Where the clientele is received
- In every room.
FYI
You must view the arrival and departure times at the host's receiving location.
You may be subject to criminal penalties in the following situations:
- If you mislead the customer by misusing the term bed and breakfast in case for example your activity exceeds the capacity of 15 people
- If you provide the customer with inaccurate or misleading information about the accommodation.
It's about deceptive marketing practices for which you could face up to 2 years in prison and €300,000 individual business of fines if you exercise in
Where the activity is carried out in the form of a business, the amount of the fine incurred shall be €1,500 000, or in proportion to the benefits derived from the offense (i.e. 10 % of the average annual turnover, calculated on the last 3 annual turnover figures known at the time of the facts, or 50 % of the expenditure incurred in the performance of the advertising or practice constituting the offense).
FYI
Where the offense was committed by means of an online public communication service (e.g. a booking platform) or by means of a digital or electronic medium, the penalties are higher.
As a bed and breakfast renter, you must have a individual police record to any customer foreigner(who does not hold French nationality, including European nationals).
Minor children (under 18) are not affected.
You must then keep this card for 6 months.
One itemized invoice indicating the total of the sums due must be given to the customer as soon as the price of the service reaches €25 (including VAT), or upon request.
In particular, the invoice must include the detailed statement in quantity and price of each service provided and the total amount due. The note must be made out in duplicate and the original given to the customer at the time of payment.
Hygiene rules are those which apply to all tourist accommodation and are defined by the public health code in order to ensure consumer protection.
In addition, the circular of 23 december 2013 always applies and specifies that consumer protection must be of a level also high than that required in a hotel.
The bedroom and the common areas of your dwelling (used by your guests), must be kept in good condition, clean and well maintained.
The same goes for sanitation facilities.
You must therefore ensure a regular cleanliness of premises for the warm welcome and the health of your hosts.
Warning
The Departmental Directorate for the Protection of Populations (DDPP) carries out controls regular bed and breakfast.
Rental conditions and mandatory declaration in town hall
Penalties for misuse of regulated designations for tourist accommodation
Services, supplies, reception capacity, declaration in the town hall of bed and breakfast and sanctions
Bed and breakfast on a farm
Obligation to register with the SCN
Exemption for furnished rentals
Conditions of the micro-BIC taxation scheme
Ancillary activity on an agricultural holding
3 compulsory services out of 4 (Au b of 4°)
VAT liability (Article 279)
Taxation of housing tax
Exemption from the CFE: Article 1459
Penalty for non-compliance with price reporting requirements
Dimensions of the room
Table d'hôtes: light training for operating licenses if alcohol service (art. L3332-1-1)
Access to water and sanitation in all tourist accommodation
Equipment and furniture in good condition
Cleanliness and maintenance of premises
Tourist tax on the real and the package
Billing and consumer protection (high requirement equal to that in hotels)
Obligation to be a member of social security
Reception in the physical presence of the renter not mandatory
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