Furnished tourist accommodation on the Alabaster Coast : rules for owners

Letting a holiday property on the coast requires compliance with the regulations governing furnished tourist accommodation. On the Alabaster Coast, where many owners have a second home, the challenge is to secure the letting before any booking.

A holiday let is not the same as a furnished long-term rental. According to Service Public, it is a house or flat rented to passing visitors for a short stay, with exclusive use of the accommodation, without the owner's presence during the occupation, and limited to 90 consecutive days for the same client during a calendar year.

Key points to remember

• A holiday let is rented for the exclusive use of the client, for a short period, and the same client may not exceed 90 consecutive days per calendar year.
• The owner must provide a written description to the prospective tenant who requests it and conclude a written tenancy agreement in 2 copies.
• The property must contain at least the furniture and equipment required by the regulations, from bedding to light fittings, including hobs, a refrigerator and crockery.
• For a second home, registration with the town hall is mandatory: a simple declaration or, in municipalities that have introduced it, a declaration with registration, whose number must appear in every advert, in the description and in the contract. According to the Directorate-General for Enterprise, a national online registration service, scheduled to come into operation in the fourth quarter of 2026, will subsequently concern all landlords.
• The owner of a second home let as furnished tourist accommodation must also apply for registration in the Insee Sirène directory, which assigns them a SIRET number.
• If the municipality or inter-municipal authority applies a tourist tax, it is collected from the customer and then paid over by you or by the platform acting as payment intermediary ; the estimated amount is stated in the contract.
• Classification is optional and subject to a fee, and the classification decision is valid for 5 years. According to Atout France, a change of owner requires a new application, and a change in the accommodation capacity may require one.

What a tourist let is legally

The first check is to establish whether your letting does indeed fall into this category. According to Service-Public.fr, three cumulative conditions define a tourist let :

• the client has exclusive use of the accommodation;
• they stay there for a short period, by the day, week or month ;
• for the same calendar year, the same client may not occupy the accommodation for more than 90 consecutive days.

If you are present during the stay, or if the same client exceeds 90 consecutive days in the calendar year, you fall outside this framework. This distinction matters because the rules for holiday lets are not the same as those for residential rentals. If your project is instead aimed at long-term occupancy, you can read our article on choosing between an unfurnished and furnished year-round tenancy.

Checks to carry out before letting

Before the first letting, you must check the rules applicable in your municipality. For a second home, declaring the furnished tourist accommodation at the town hall is mandatory: only the procedure, simple or involving registration, depends on the municipality. Service Public also states that, where one exists, the registration number provided by the town hall must appear in the description given to the client, in the contract and in every advert. If a tourist tax applies, its amount must also be stated.

In practice, Service Public advises contacting the town hall to find out what procedure to follow. This also avoids incomplete adverts or a poorly drafted contract.

If you also request classification of the property, Atout France specifies that changing the number of people accommodated has consequences for the declaration to the town hall and for the classification decision. The accommodation capacity must therefore not be stated casually.

The points to check before the first advert

• the actual capacity of the accommodation ;
• the declaration to the town hall, either simple or with registration depending on the municipality;
• the registration number issued by the town hall, if any, to be included in each advert ;
• registration in the Sirène directory and the SIRET number;
• the co-ownership regulations, if the dwelling is located in a co-ownership ;
• whether a tourist tax is applied by the municipality or intermunicipal authority;
• consistency between the advertisement, the description, the contract and, where applicable, the classification ;
• the location of the property in the municipality and the information useful to the tenant.

Cabinet Soudey does not manage holiday lets. It handles sales, year-round lettings and market-value valuations.

Second home : mandatory procedures

For a second home, the Service Public guide “Turning your second home into a holiday rental ” sets out the steps to take before letting it.

Registration with the town hall

Two procedures exist. In most large municipalities, a registration declaration must be made. In other municipalities, a simple declaration must be made using form Cerfa no. 14004, sent to the mayor by recorded delivery with acknowledgement of receipt. Since May 2026, Article L324-1-1 of the Tourism Code, as amended by the Act of 19 November 2024, provides for an administrative fine imposed by the municipality, of up to €10,000 where a registration declaration is not made and up to €20,000 in the event of a false declaration or false number. The amounts still quoted by Service Public (a civil fine of up to €5,000 for a registration declaration, and a fine of up to €450 for a simple declaration) are, according to the 2025 practical guide to tourist accommodation regulations, those applicable until May 2026. A new declaration must be made if any of the declared information is no longer valid, for example the number of beds. This system will change: all landlords, including those renting out a main residence, will have to obtain a registration number from a national online service, which is scheduled to launch in the fourth quarter of 2026 according to the Directorate-General for Enterprise.

In the municipalities concerned, which also require authorisation for a change of use, you must first obtain authorisation from the town hall to change the use. In mainland France, you must provide an EPC showing a rating from A to E, then from A to D from 2034. Failure to request this authorisation is punishable by a fine of up to €100,000, and the property may be ordered to be restored to its original state, with a penalty of €1,000 per day and per m². Once the furnished tourist accommodation has been registered, the town hall issues a 13-character registration number, which must be included in every listing, including on online platforms, and communicated to the managing agent if the property is in a co-ownership.

The information that must appear in the advert

The advert must include the registration number when one has been assigned, as well as the wording “private advert” or “professional advert” (Article D324-1-3 of the Tourism Code). This wording depends on your tax status as a furnished-property landlord, professional or non-professional.

The co-ownership regulations

If the property is located in a co-ownership, everything depends on the date on which the regulations were drawn up. Regulations drawn up from 21 November 2024 onwards state whether furnished tourist accommodation is authorised. In older regulations, an exclusively residential-use clause prohibits any professional activity, including furnished tourist accommodation.

Registration in the Sirène register

You must apply for registration in the Insee Sirene register on the Business Formalities Portal website. This formality is free of charge. Insee will then assign you a SIRET number, which identifies you to the tax authorities.

For each rental

Where the municipality or intermunicipal authority (EPCI) applies a tourist tax, you collect it from the guest and remit it to the municipality or EPCI. If an online platform acts as a payment intermediary, it collects and remits the tax. If the guest is not a French national, you must have them complete a police registration form, keep it for 6 months and provide it to the police or gendarmerie upon request.

The property must be genuinely furnished and equipped

The furnished tourist accommodation must have a minimum level of equipment. According to Service Public, it must obligatorily and at minimum contain:

• bedding with a duvet or blanket;
• shutters or curtains in the bedrooms;
• hobs;
• an oven or microwave oven;
• a refrigerator;
• a freezer or freezer compartment of a refrigerator with a maximum temperature of -6°;
• a sufficient quantity of crockery to enable the occupants to eat their meals;
• kitchen utensils;
• a table and chairs;
• storage shelves;
• light fittings;
• household maintenance equipment suitable for the accommodation, for example a vacuum cleaner if there is carpeting, and a broom and a mop for tiled floors.

These elements must correspond to the reality of the property. Missing, inadequate or poorly described equipment may give rise to a dispute over the property's compliance. The safest approach is to align the actual equipment, the inventory and the contents of the contract.

The preliminary description and written contract are essential

Before signing, if the prospective client asks you to, you must provide them with a descriptive statement of the furnished tourist accommodation. This written document must specify the property's address, your name and contact details, its location in the municipality, its description, furniture, equipment, price, payment arrangements, charges if they are not included, the amount of the tourist tax and deposit if applicable, and, where one exists, the registration number provided by the town hall, together with your status as a furnished landlord, professional or non-professional.

The reservation must then be formalised by a written contract, signed in 2 copies, one for each party.

The information to include in the contract

• the name and contact details of the landlord and the client ;
• the address of the furnished property;
• the duration of the rental ;
• arrival and departure dates and times;
• the description of the premises, the inventory of furniture, equipment and services ;
• the price, payment terms, deposit or earnest money, and balance ;
• costs if they are not included;
• the registration number, if any, as well as your status as a landlord (professional or non-professional furnished property landlord) ;
• the classification, if any;
• the estimated amount of tourist tax, if any ;
• the amount of the security deposit, if applicable, together with the method and time limit for its return ;
• the intermediary’s remuneration, if any ;
• the insurance required of the client, if you require one;
• the maximum number of authorised occupants, if any ;
• the prohibition of animals, if you provide for it;
• the conditions for cancelling the booking; if the contract says nothing, those laid down by the regulations apply.

The rental price is freely set. However, inaccurate information in the advert, description or contract is a common source of disputes.

Earnest money, deposit, security deposit: do not confuse them

These concepts do not have the same effects. When booking, you may pay part of the price as a deposit or an advance payment. If the contract says nothing about cancellation, the consequences differ depending on the sum paid.

The security deposit is something different. The landlord may cash it on signing, then must return it at the end of the stay in accordance with the terms set out in the contract.

They may deduct the cost of water, heating or electricity consumption if the contract provides for this, as well as the cost of repairs relating to damage caused by the client, excluding wear and tear or force majeure. If the deposit is insufficient, an additional sum may be requested. The client may, for their part, request supporting documents for the costs deducted.

Inventory, insurance and compliance with the description

A check-in and check-out report is not compulsory, but Service Public recommends it. It must be jointly conducted, written and prepared in 2 copies. When carried out, the check-in report must mention all elements that do not correspond to the description of the property and be accompanied by a detailed inventory of the furnishings and items made available to the client.

This precaution helps limit disputes when returning the deposit. If an inventory was made at check-in but not at check-out, the client may be considered responsible for damage occurring after their departure.

There is no legal obligation to insure a holiday let intended for seasonal rental. However, it is recommended that both the owner and the client have suitable insurance.

Finally, the property must match the description provided to the tenant. If this is not the case and the customer cannot stay there, they may request a refund of the rental price. An amicable approach may be initiated, with the assistance of a conciliator of justice if necessary. The customer may also contact the DREETS, the DGCCRF or bring legal proceedings.

Classification: useful, but it must be kept up to date

Classification of furnished tourist accommodation is not automatic: Service Public states that it is an optional and paid procedure. According to Atout France, the owner who requests it contacts an accredited or approved body. Following the visit, the body issues a certificate containing an inspection report, a completed grid and a proposed classification decision.

The owner has 15 days after receipt to reject the proposal. If there is no response within this period, the decision becomes final. The classification decision is valid for 5 years. Under certain conditions, classification also makes it possible to benefit from tax advantages, such as an increased flat-rate allowance on rental income under the micro-business scheme.

Two cases requiring particular vigilance

• In the event of a change of owner, a new application for classification is required.
• If the accommodation capacity changes, the classification decision and the declaration to the town hall are affected; a new application may therefore be necessary.

Atout France also stresses the information provided to consumers: if you change the sleeping arrangements or capacity, your listings must be updated. To find out more, you can consult Atout France's FAQ.

Local rules and tax questions: what to check before renting

At local level, the essential checks concern registration with the town hall and the registration number where one exists, the co-ownership rules where applicable, and tourist tax where applied by the municipality or inter-municipal authority. These details must then be correctly included in your adverts and documents.

From a tax perspective, Service Public states that income from renting out a second home as a furnished holiday let, as a non-professional landlord, is subject to income tax through a supplementary income tax return on which you identify yourself using your SIRET number. Social security contributions are due above a certain income threshold, and the business property tax (CFE) may apply depending on your circumstances: Service Public recommends contacting the business tax department (SIE) for the property’s location to find out whether you need to pay it. Council tax on second homes remains due whenever you reserve the use of the property for yourself for a few days a year.

As the consequences depend on your circumstances, it is wise to check your position with the tax authorities or an accountant.

If your thinking concerns your property assets on the coast more broadly, for example in the event of a future resale, you can also consult our guide to capital gains on a second home.

To review the practical rules before publishing an advert, you can consult the Service Public guide on holiday rental rules, which is useful for checking the content of the contract, description and main obligations of the landlord. If your project instead concerns a long-term rental, our page on year-round property management presents the support offered.

Frequently asked questions