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TAXE DE SEJOUR / TOURIST TAX & MEUBLE DE TOURISME CLASSE


This article is one of a series that has been provided to France Property Angels by SAREG. SAREG provides bi-lingual services in accountancy, international businesses and investments and has team of English-speaking staff to assist with your needs. Please visit sareg.com to find out more.

TAXE DE SEJOUR / TOURIST TAX & MEUBLE DE TOURISME CLASSE

January 2020

A new tax reform was implemented on 1st January 2019 with regards to the calculation of the local tourist tax, which is payable to the local commune.

WHAT IS THE TOURIST TAX ?

This is the “taxe de séjour, which is usually payable by any guests staying in all types of furnished rental accommodation (from furnished holiday lets to hotels) who do not reside there or pay habitation tax to the commune. Up to now this has been a small fixed rate per night (often less than a Euro!).
In hotels, guests are usually asked to pay this small tax when they arrive at the hotel, and for holiday lets and catered chalets, the weekly rental figures tend to include this tourist tax.
In all cases, the rental landlord is responsible for paying the tourist tax to the local commune via the town hall (
although marketing platforms such as Airbnb usually recover a fixed level of tax from the guests and pay the local community on the owner’s behalf).

Landlords have always had to register their furnished rental property with the local Mairie and to make a declaration, in order to pay the taxe de séjour. This method of declaration and payment of the tax has not changed.

In fact, the main change relates to the fact that France now distinguishes accommodation that has a tourist certificate classification and accommodation that either does not have any classification, or that is waiting to be classified, and the rates of tourist tax differ accordingly.

PREVIOUSLY

There was a fixed rate across the country depending on the category of accommodation, with tariffs ranging from 0.20€ per night per person on a campsite, to 4€ per person per night in luxury hotels exceeding a 5* rating (see attached annex)
The accommodation that is NOT classified used to carry a lower rate of tourist tax than those which are.

SINCE 1st JANUARY 2019

Any rental properties that do not have a tourist certificate classification* (see notes on how to obtain this below), including those awaiting their classification, will be subject to a tourist tax per adult, calculated on a PERCENTAGE of the cost of the accommodation per night!

Each commune had to decide prior to 1st October 2018 which percentage to apply in their commune as of 1st January 2019. The percentage ranges from 1% to 5% of the cost per night per person but is capped at the nightly rate of 4* properties on the classification scale (see annex) – taking the current scale of tourist tax, this would be a maximum of 2.30€ per night.

In some communes, a departmental tax (of 10%) can be applied and this is also a committee decision. This is added to the nightly accommodation cost & therefore also increases the new fixed nightly percentage for non-classified accommodation.

As an example, in Morzine, the fixed rate per person per night is 3% of the nightly rate (before VAT), capped at 2.30€.

However, in both Val d’Isère and Courchevel, the fixed rate per person per night is 5.5% of the nightly rate (before VAT) capped at 2.53€. This therefore includes the additional departmental tax!

There is an on-line declaration system available for most French communes, enabling you to calculate your exact rate and total tourist tax. You can find the new rates for your particular commune on your local Mairie’s website and we would suggest you look these up as soon as you can, so that you are aware of how this could affect your income (from January 2019).

TOURIST CERTIFICATE CLASSIFICATION – called “ARRETE DE MEUBLE DE TOURISME”

  1. 1)  What is the definition of a MEUBLE DE TOURISME?

    All chalets, apartments, studios, villas, houses, cottages available for short-term furnished let are classed as tourist rental properties, known as “meublé de tourisme. This therefore excludes any property which is used as the principal residence of the tenant.

    This does not automatically mean these properties have a tourist certificate classification! It is unfortunate that the classification is also known as MEUBLE DE TOURISME but you do not have the classification unless you have applied for it!
    You can register your furnished rental property with the local town hall but this does not automatically entitle you to a tourist certificate – you have to APPLY for one of these separately.

  2. 2)  So what is the tourist certificate classification (MEUBLE DE TOURISME CLASSE)?

    The classification of tourist accommodation is broken down into 5 categories from 1-5 stars.
    In order to obtain the star rating, an inspection visit must take place via an external organisation (which varies from commune to commune) and a questionnaire containing 112 criteria is used to check facilities in the rental property, services supplied to the client, as well as accessibility and sustainable development.
    There is a system of points earned across the questionnaire, some of which are “obligatory”, and some “exclusive” and the star rating will depend on the number of points earned on each part of the questionnaire.
    This visit carries a one-off fee in the region of 150-350€ according to the size of the property.

    The certificate is issued within 1 month of the visit and is valid for 5 years.

    All classified tourist accommodation is registered on a national register with Atout France.

3) What are the advantages of the tourist certificate classification (MEUBLE DE TOURISME CLASSE)?

There are already several advantages of having a tourist certificate classification for your furnished rental property :

 

FIXED RATES OF TOURIST TAX 2019 SCALE (no change in 2020)

 

 

CATEGORY OF ACCOMMODATION

2018 Min

2018 Max

2019 Min

2019 Max

2019 inc 10% departmental tax

Luxury establishments,
higher than 5* rating

0.70€

4.00€

0.70€

4.00€

4.40€
5* hotels, tourist residences, furnished
self-catered or catered accommodation
0.70€ 3.00€ 0.70€ 3.00€ 3.30€
4* hotels, tourist residences, furnished
self-catered or catered accommodation
0.70€ 2.30€ 0.70€ 2.30€ 2.53€
3* hotels, tourist residences, furnished
self-catered or catered accommodation
0.50€ 1.50€ 0.50€ 1.50€ 1.65€
2* hotels, tourist residences, furnished
self-catered or catered accommodation;
also 4*& 5* holiday villages and equivalent
0.30€ 0.90€ 0.30€ 0.90€ 1.00€
1* hotels, tourist residences, furnished
self-catered or catered accommodation;
also 1*, 2* and 3* holiday villages, B&B,
camping car pitches, 24-hour tourist
parking and equivalent
0.20€ 0.80€ 0.20€ 0.80€ 0.88€
Hotels and tourist residences, holiday villages WITHOUT any classification 0.20€ 0.80€ ** ** ** percentage of 1%-5% - capped at 4* hotel rate (2.30€-2.53€)
Furnished tourist accommodation and similar AWAITING classification, or WITHOUT any classification 0.20€ 0.80€ ** ** ** percentage of 1%-5% - capped at 4* hotel rate (2.30€-2.53€)
3*, 4* and 5* campsites and caravan
sites and any other open-air
accommodation with similar features
0.20€ 0.60€ 0.20€ 0.60€ 0.65€
1* and 2* campsites and caravan sites
and any other open-air accommodation
with similar features, boating marinas
n/a 0.20€ n/a 0.20€ 0.22€

 

** New fixed percentage of nightly cost of accommodation applies between 1%-5% according to local commune committee decision - capped at the rate of a 4* hotel fixed rate (2.30€-2.53€)

 




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FRANCE PROPERTY SALES SARL C.P. No CPI 7401 2016 000 004 662