{"id":2059837,"date":"2026-07-29T13:09:42","date_gmt":"2026-07-29T11:09:42","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/07\/29\/short-term-rentals-france-foreign-owners-guide\/"},"modified":"2026-07-30T13:11:28","modified_gmt":"2026-07-30T11:11:28","slug":"short-term-rentals-france-foreign-owners-guide","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/07\/29\/short-term-rentals-france-foreign-owners-guide\/","title":{"rendered":"Short-Term Rentals in France: What Foreign Property Owners Must Know Before Listing on Airbnb"},"content":{"rendered":"

An increasing number of foreign buyers acquiring property in France intend to offset their costs by listing the property on platforms such as Airbnb or Booking.com. The proposition is appealing: a pied-a-terre in Paris, a villa on the Cote d’Azur, or a ski chalet in the Alps, rented out for part of the year to paying guests. What many foreign owners do not realise is that French law treats short-term letting not as a simple extension of property ownership but as a regulated economic activity carrying substantial financial and legal risks. Since the adoption of the loi Le Meur<\/em> (Law no. 2024-1039 of 19 November 2024), the regulatory framework has tightened further, and the French Court of Cassation has, in a series of landmark decisions since 2022, clarified that the sanctions for non-compliance are severe.<\/p>\n

This article sets out the legal framework governing short-term tourist rentals in France, with a focus on the rules that most directly affect non-resident property owners. It draws on the most recent case law of the Cour de cassation<\/em> (French Supreme Court) and the relevant provisions of the Code de la construction et de l’habitation<\/em> (Construction and Housing Code) and the Code du tourisme<\/em> (Tourism Code).<\/p>\n

I. The Regulatory Framework Governing Short-Term Rentals in France<\/h2>\n

A. Change of Use: When Letting Your Property Becomes a Legal Risk<\/h3>\n

The central legal concept every foreign owner must understand is changement d’usage<\/em> (change of use). Under Article L. 631-7 of the Construction and Housing Code<\/a>, in designated municipalities \u2014 which include Paris and most major French cities, as well as many coastal and Alpine communes \u2014 the change of use of premises intended for habitation is subject to prior authorisation. The text provides expressly that “le fait de louer un local meubl\u00e9 \u00e0 usage d’habitation en tant que meubl\u00e9 de tourisme […] constitue un changement d’usage” (the act of letting furnished residential premises as tourist accommodation constitutes a change of use).<\/p>\n

This means that an apartment or house classified as residential cannot simply be placed on a short-term letting platform without first obtaining an administrative authorisation from the local town hall (mairie<\/em>). The authorisation regime applies irrespective of the owner’s nationality or country of residence. A non-resident owner who purchases a Parisian apartment and lists it on Airbnb without having obtained a change-of-use authorisation is in breach of French law from the first booking.<\/p>\n

In municipalities where the housing market is under particular pressure \u2014 the zones tendues<\/em> (tight housing zones) \u2014 the town hall may also impose a compensation<\/em> requirement: the owner must convert an equivalent surface area of non-residential premises (such as office space) into housing, in the same arrondissement or neighbourhood, before the authorisation is granted. This mechanism, designed to preserve the supply of long-term housing, effectively makes short-term letting of a second home in central Paris extremely difficult for most individual owners.<\/p>\n

The scope of this rule was clarified by the Cour de cassation<\/em> in an important decision of 9 November 2022. The court held that:<\/p>\n

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“selon l’article L. 631-7, alin\u00e9a 1er, du code de la construction et de l’habitation, dans certaines communes, le changement d’usage des locaux destin\u00e9s \u00e0 l’habitation est soumis \u00e0 autorisation pr\u00e9alable. […] le fait de louer un local meubl\u00e9 destin\u00e9 \u00e0 l’habitation de mani\u00e8re r\u00e9p\u00e9t\u00e9e pour de courtes dur\u00e9es \u00e0 une client\u00e8le de passage qui n’y \u00e9lit pas domicile constitue un changement d’usage au sens de cet article.”<\/p>\n<\/blockquote>\n

(Cass. 3e civ., 9 Nov. 2022, no. 21-20.464, Publi\u00e9 au Bulletin<\/a>)<\/p>\n

In plain English: repeated short-term letting of furnished residential premises to transient guests who do not take up residence there is a change of use, and it requires prior authorisation. The decision upheld a \u20ac20,000 civil fine imposed on the owner of a Paris apartment let through a short-term rental platform without the required authorisation.<\/p>\n

A further nuance that has trapped many foreign owners concerns the classement en meubl\u00e9 de tourisme<\/em> (official classification as tourist accommodation). Some owners have obtained a classification certificate from an accredited body such as G\u00eetes de France, believing this exempts them from the change-of-use authorisation. The Cour de cassation<\/em> definitively closed this loophole in its ruling of 27 June 2024:<\/p>\n

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“une d\u00e9cision de classement en meubl\u00e9 de tourisme ne peut se substituer \u00e0 l’autorisation de changement d’usage pr\u00e9vue \u00e0 l’article L. 631-7 du code de la construction et de l’habitation.”<\/p>\n<\/blockquote>\n

(Cass. 3e civ., 27 June 2024, no. 23-13.131, Publi\u00e9 au Bulletin<\/a>)<\/p>\n

The classification certificate is entirely separate from the change-of-use authorisation. Possessing one does not satisfy the requirement for the other. This is a critical point for foreign buyers who may have been told by estate agents or property managers that a classification certificate is sufficient.<\/p>\n

B. The National Registration Requirement and the 120-Night Rule<\/h3>\n

Since 1 January 2025, following the entry into force of key provisions of the loi Le Mer<\/em> (Law no. 2024-1039 of 19 November 2024), every owner offering a meubl\u00e9 de tourisme<\/em> (furnished tourist accommodation) in France must first register the property on a national online platform. Article L. 324-1-1, III of the Tourism Code<\/a> provides:<\/p>\n

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“Toute personne qui offre \u00e0 la location un meubl\u00e9 de tourisme proc\u00e8de pr\u00e9alablement en personne \u00e0 une d\u00e9claration soumise \u00e0 enregistrement aupr\u00e8s d’un t\u00e9l\u00e9service national.”<\/p>\n<\/blockquote>\n

The declaration must state whether the property constitutes the owner’s principal residence. If it does, the owner must provide proof \u2014 typically by producing a tax assessment notice (avis d’imposition<\/em>) showing the property address as the place of taxation. A registration number is issued upon completion, and this number must be displayed on all online listings. Failure to register attracts an administrative fine of up to \u20ac10,000, and making a false declaration attracts a fine of up to \u20ac20,000.<\/p>\n

The distinction between principal residence and second home is fundamental. Under Article L. 324-1-1, IV of the same code, a property declared as the owner’s principal residence may not be let for more than 120 days per calendar year. The municipality may lower this ceiling to 90 days by reasoned decision. This is the so-called “120-night rule” \u2014 it does not apply to second homes, but second homes are subject to the more onerous change-of-use authorisation regime described above. In other words: you can let your principal residence for up to 120 nights per year without a change-of-use authorisation; if it is a second home, any short-term letting \u2014 even a single night \u2014 may require prior authorisation depending on the municipality.<\/p>\n

The loi Le Meur<\/em> also introduced new powers for town halls. Mayors may now suspend a registration number and order platforms to delist properties that are subject to an unsafe-building order or an insalubrity order. The law also created a new obligation for co-ownership syndicates (under Article 6 of the 2024 Law<\/a>, amending Article 26 of Law no. 65-557 of 10 July 1965) to inform the mairie<\/em> of the number of units within the building being used for short-term tourist letting. This provision substantially increases the transparency of short-term rental activity within co-owned buildings.<\/p>\n

II. Enforcement, Sanctions and Practical Steps for Foreign Owners<\/h2>\n

A. How French Courts Enforce Short-Term Rental Rules<\/h3>\n

The enforcement arsenal available to French municipalities is considerable. Under Article L. 651-2 of the Construction and Housing Code<\/a>, any person who breaches Article L. 631-7 is liable to a civil fine of up to \u20ac100,000 per unlawfully converted premises. The fine is imposed by the president of the tribunal judiciaire<\/em> (judicial court) under an accelerated procedure, on application by the municipality. The proceeds of the fine are paid in full to the municipality in which the property is located. The court may also order the premises to be returned to residential use within a fixed period, failing which a penalty of up to \u20ac1,000 per day and per square metre of the unlawfully converted premises is imposed.<\/p>\n

Several recent decisions of the Cour de cassation<\/em> illustrate the severity with which these rules are applied.<\/p>\n

In the case that gave rise to the ruling of 15 February 2023, a tenant who had sublet a Paris apartment on a short-term basis without authorisation was ordered to pay a \u20ac50,000 civil fine. The tenant argued that her landlord had contractually authorised the subletting and had guaranteed its legality, but the court rejected this defence:<\/p>\n

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“est passible d’une condamnation au paiement d’une telle amende civile, le locataire qui sous-loue un local meubl\u00e9 destin\u00e9 \u00e0 l’habitation en m\u00e9connaissance des dispositions de l’article L. 631-7.”<\/p>\n<\/blockquote>\n

(Cass. 3e civ., 15 Feb. 2023, no. 22-10.187, Publi\u00e9 au Bulletin<\/a>)<\/p>\n

The court stated unequivocally that both the landlord and the tenant who sublets the property are individually responsible for obtaining the required authorisation. A contractual guarantee from the landlord does not exonerate the tenant.<\/p>\n

In a more recent decision of 13 March 2025, the court addressed the question of joint liability (in solidum<\/em>) between co-owners. The Paris Court of Appeal had ordered the owner and the tenant company to pay a civil fine of \u20ac35,000 jointly and severally. The Cour de cassation<\/em> quashed this part of the ruling, holding that the principles of personal liability and individualisation of punishment \u2014 which apply to civil fines having the character of a penalty \u2014 preclude joint and several condemnation:<\/p>\n

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“le prononc\u00e9 de l’amende civile encourue en cas de changement d’usage sans autorisation pr\u00e9alable de locaux destin\u00e9s \u00e0 l’habitation est soumis aux principes de personnalit\u00e9 et d’individualisation de la peine, qui font obstacle, en la mati\u00e8re, \u00e0 toute condamnation in solidum.”<\/p>\n<\/blockquote>\n

(Cass. 3e civ., 13 Mar. 2025, no. 24-11.508<\/a>)<\/p>\n

On the merits, the court substituted a \u20ac30,000 fine for the owner and a \u20ac5,000 fine for the tenant company. It noted that the owner had been served with a formal notice by the municipality in December 2017 and had subsequently made a false online declaration stating that the property was his principal residence, when he had never in fact occupied it.<\/p>\n

At the intersection of French law and European Union law, the compatibility of the French regime with the EU Services Directive (Directive 2006\/123\/EC) was challenged and upheld. In its ruling of 26 January 2022, the Cour de cassation<\/em> relied on a preliminary ruling of the Court of Justice of the European Union (CJEU, 22 September 2020, Cali Apartments, C-724\/18 and C-727\/18) to confirm that the French authorisation regime is justified by an overriding reason of public interest \u2014 the fight against the shortage of long-term housing \u2014 and is proportionate to that objective. The court imposed a \u20ac25,000 fine on a Paris landlord who had generated significant revenue from short-term letting with 327 guest reviews on his Airbnb page, offering a three-bedroom apartment at \u20ac750 per night:<\/p>\n

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“la cour d’appel a d\u00e9duit \u00e0 bon droit, sans violer le principe de primaut\u00e9 du droit de l’Union europ\u00e9enne, que les dispositions de l’article L. 631-7 du code de la construction et de l’habitation n’avaient pas \u00e9t\u00e9 respect\u00e9es et qu’\u00e9tait encourue l’amende pr\u00e9vue par l’article L. 651-2 du m\u00eame code.”<\/p>\n<\/blockquote>\n

(Cass. 3e civ., 26 Jan. 2022, no. 18-22.142<\/a>)<\/p>\n

This decision confirms that the French regulatory framework has withstood the most serious legal challenge that could be mounted against it \u2014 a challenge rooted in EU fundamental freedoms. Foreign owners cannot rely on EU law to circumvent local short-term rental rules.<\/p>\n

B. Practical Steps for the Compliant Foreign Owner<\/h3>\n

For a non-resident owner wishing to let a French property on a short-term basis without falling foul of the law, the following steps are essential.<\/p>\n

1. Determine whether the property is the owner’s principal residence.<\/strong> A foreign owner who lives primarily in the United Kingdom, the United States or Australia cannot claim a French property as their principal residence merely because they spend several weeks there each year. The test is factual: where does the owner actually live for the greater part of the year? The tax assessment notice filed at the property address is the primary evidence. If the property is not the principal residence, any short-term letting in a municipality where change-of-use authorisation is required will necessitate that authorisation.<\/p>\n

2. Register the property on the national platform.<\/strong> As of 2025, the registration obligation applies to all meubl\u00e9s de tourisme<\/em> in France, regardless of location. The declaration is made online and generates a registration number that must appear on all platform listings. The procedure is free of charge, but making a false declaration \u2014 for example, claiming a second home as a principal residence to avoid the change-of-use authorisation \u2014 is an offence punishable by a fine of up to \u20ac20,000.<\/p>\n

3. Check the local rules.<\/strong> The change-of-use authorisation regime applies only in municipalities listed in a specific decree (the list is established by reference to the municipalities where the residential tax surcharge on second homes applies). However, many popular destinations \u2014 Paris, Lyon, Bordeaux, Nice, Cannes, Chamonix, Saint-Tropez, and most communes on the C\u00f4te d’Azur and in the French Alps \u2014 are included. The town hall’s website should indicate whether authorisations are required and, if so, whether a compensation obligation applies. The rules can vary significantly from one street to the next within the same city.<\/p>\n

4. Verify the building’s co-ownership regulations.<\/strong> If the property is an apartment in a copropri\u00e9t\u00e9<\/a><\/em> (co-ownership), the building’s r\u00e8glement de copropri\u00e9t\u00e9<\/em> (co-ownership regulations) may contain a clause d’habitation bourgeoise<\/em> (residential-only clause) that prohibits all commercial activity, including short-term tourist letting. Since the 2024 Le Meur reform, any new co-ownership regulation must explicitly state whether short-term letting is permitted or prohibited. In buildings where the regulations are silent, short-term letting may still be challenged by neighbours if it causes trouble anormal de voisinage<\/em> (abnormal neighbourhood disturbance) \u2014 a well-established head of liability under French tort law, independent of any administrative authorisation.<\/p>\n

5. Obtain the necessary authorisations.<\/strong> In municipalities where change-of-use authorisation is required, the application is filed with the town hall. The form is standardised and must be accompanied by supporting documents, typically including the property title deed, floor plans, and, where applicable, proof of compensation. The authorisation is personal and non-transferable: a new owner must apply afresh, even if the previous owner held a valid authorisation.<\/p>\n

6. Monitor the tax implications.<\/strong> Income from short-term letting of French property is taxable in France, regardless of the owner’s country of residence. Non-resident owners must file a French tax return and declare the rental income. Depending on the applicable double taxation treaty between France and the owner’s country of residence, the income may also be taxable in that country, with a credit for the French tax paid. The 2024 Le Meur law also amended the micro-BIC<\/em> regime (simplified tax regime for furnished rentals) by lowering the turnover threshold for the reduced-rate regime to \u20ac15,000 for unclassified tourist accommodation and raising it to \u20ac77,700 for classified accommodation. Foreign owners affiliated to social security systems in the United States, Canada or Australia do not benefit from certain social contribution reductions available to EEA residents \u2014 a point often overlooked in generic online guides. This article does not provide tax advice, and independent professional counsel should be sought on these matters.<\/p>\n

7. Be aware that the platform is not a shield.<\/strong> A common misconception among foreign owners is that listing through a platform such as Airbnb provides legal cover. It does not. The platform is required, under Article L. 324-2-1 of the Tourism Code<\/a>, to verify that the registration number is displayed and, in certain municipalities, to provide municipalities with data on the number of nights let. However, the platform’s compliance does not constitute the owner’s compliance. The owner remains personally liable for the change-of-use authorisation, the registration, and the accuracy of the information provided. As the 9 November 2022 decision of the Cour de cassation<\/em> made clear, the mere fact of offering a property on a platform that does not block the listing does not create any legitimate expectation that the letting is lawful.<\/p>\n

Conclusion<\/h2>\n

The regulation of short-term tourist rentals in France has moved far beyond the early days of the sharing economy. What began as a relatively permissive framework has evolved, through a combination of legislative tightening and robust judicial enforcement, into one of the strictest regimes in Europe. For a foreign owner, the key takeaway is that short-term letting of a French property is not a simple ancillary use of an asset \u2014 it is a regulated activity that requires prior administrative compliance at multiple levels: registration, potentially a change-of-use authorisation, verification of co-ownership rules, and ongoing tax obligations. The financial consequences of non-compliance are severe: civil fines of up to \u20ac100,000 per property, daily penalties of up to \u20ac1,000 per square metre, and, as the case law shows, the French courts do not hesitate to impose them on non-resident defendants.<\/p>\n

For owners who have already inherited or purchased a property and wish to let it on a short-term basis, a compliance audit is the prudent first step. For those considering a purchase with a view to short-term letting, the regulatory framework should form part of the pre-acquisition due diligence<\/a>, alongside the traditional checks on title, condition and planning. The law in this area continues to evolve \u2014 the loi Le Meur<\/em> of November 2024 is the most recent legislative intervention, but further reforms have been signalled \u2014 and reliance on outdated information is one of the most common causes of enforcement action against foreign owners.<\/p>\n

The French legal system provides robust and clearly enforceable protection for property owners who comply with the rules, but it also provides municipalities with powerful enforcement tools against those who do not. The contrast between these two positions is stark, and it is best resolved before, not after, a booking is accepted.<\/p>\n

An English-language guide to the broader legal framework governing real estate transactions in France is available at Real Estate Law Attorneys Paris<\/a>. Readers interested in the intersection of property ownership and business structures may also consult our firm’s overview of real estate and business law services in Paris<\/a>.<\/p>\n

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An increasing number of foreign buyers acquiring property in France intend to offset their costs by listing the property on platforms such as Airbnb or Booking.com. 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