Le Meur Law: What you need to know

Law No. 2024-1039, known as the "Le Meur Law," adopted on November 19, 2024, aims to strengthen the regulation of furnished tourist accommodation and guest rooms. Its objective is to better reconcile the economic attractiveness of seasonal rentals with the need to preserve access to housing for residents. Here are the main measures that affect owners.

1. A mandatory declaration on a national online service

As soon as it comes into force, no later than 20/05/2026, owners of furnished tourist accommodation will have to submit an online declaration via a public online service. This process will allow them to obtain a declaration number, which is mandatory for all rental advertisements.

The information will be transmitted to municipalities and inter-municipal authorities, thus strengthening local control. Any changes to the information (primary residence status, change of use, etc.) must be reported, and periodic renewal of the declaration will be required.

In addition, mayors will have the power to suspend a declaration number if the accommodation is deemed unsanitary or dangerous, and will be able to order the removal of the advertisement from rental platforms.

In the meantime, declaration to the town hall remains obligatory for furnished accommodation (except main residence) cerfa 14004-04.

For guest rooms, the declaration to the town hall Cerfa 13566-03 remains unchanged.

2. Prohibition on renting unsanitary accommodation

When a property is subject to a safety or unsanitary order, the owner will no longer be able to collect rent from the day after the official notification. Any amount collected after this date must be returned to the tenant.

3. Energy performance requirements

Furnished tourist accommodation will have to meet energy decency criteria. As of 21th November 2024, in certain municipalities, a valid energy performance diagnosis (DPE) will be necessary to obtain rental authorization.

  • From January 1, 2034, only classified accommodation A to D can be rented as furnished tourist accommodation.
  • Failure to comply with energy requirements can result in a fine of up to € 5 may be applied.
  • The mayor may require the presentation of a DPE under two months, under penalty of a penalty of 100 € per day of delay.
4. Limitation of rental period

From the 1st January 2025, municipalities will be able to reduce the maximum annual rental period for furnished accommodation as a main residence by 120 days to 90 days.

Failure to comply with this limit may result in a fine of up to € 10. Furthermore, providing a false declaration number or inaccurate information may be punishable by a fine of up to € 20.

5. Supervision of changes of use extended to all municipalities upon deliberation.

Municipalities will be able to impose a prior authorization to convert accommodation into furnished tourist accommodation. Quotas may be put in place to limit the number of short-term rentals in certain areas where there is high pressure on housing.

Fines for violations are increased, reaching up to €100 per accommodation for those facilitating illegal transformation.

6. Co-ownership regulations and information for trustees

From 1st January 2025, the co-ownership regulations must specify whether tourist rental is authorized or prohibited.

Existing co-ownerships may prohibit furnished tourist accommodation under certain conditions. In addition, each owner renting out a furnished tourist property must inform their property management company.

7. Taxation: reduced allowances

The tax regime for furnished tourist accommodation is changing from 1st January 2025 (declared in 2026)

  • For furnished accommodation classified, the reduction goes from 71% to 50%, with a ceiling of € 77 (versus € 188 previously).
  • For furnished accommodation unclassified, the reduction is reduced by 50% to 30%, with a ceiling of € 15 (versus € 77)
  • For micro-BIC guest rooms as of January 1, 2025, the reduction increases from 71% to 50%, with a ceiling of € 77 (versus € 188 previously).

Attention:

The rate of social security contributions as a self-employed person would change from (12.3% to 21.2%)

No change for the 2024 income tax return

The information presented in this document is provided for informational purposes only and has no legal value. The Tourist Office cannot be held responsible for any errors, omissions, or legislative changes.