Will Airbnb disappear? If the service is not threatened as such, it is its development which worries French deputies and senators. After a first adoption of the text of the law in January 2024 in the Assembly, and in May in the Senate, it was before the joint committee.

The latter, which met this Monday, October 28, was in particular to rule on several points, notably taxation, around the question of “furnished tourist accommodation”. After four hours of intense discussions, the deputies and senators found common ground.

The new version of the bill, carried by the deputies Annaïg Le MEUR (Renaissance, Finistère 1st circo) and Iñaki Echaniz (PS, Pyrénées-Atlantiques 4th circo), should therefore arrive in the Senate on November 5 for a final vote, before a passage before the Assembly, on November 7. Enactment should take place following.

What does the law say?

Concretely, the law fights against development and short-term rentals (LCD), in particular “furnished tourist accommodation”, more commonly called “Airbnb accommodation”. These accommodations, located in tourist areas, are rented to vacationers, and remain vacant for a large period of the year.

The law will limit the growth of these LCDs by implementing stricter taxation. Concretely, owners now benefit from a tax reduction of 50% up to 77,700 euros. If the tax loophole still exists, it has been strongly called into question and the reduction will only be 30% within the limit of 15,000 euros.

Empowering town halls

The law also plans to give many more powers to municipalities to fight locally against the development of “furnished tourist accommodation”. So mayors will be able to limit tourist rentals to 90 daysto avoid abuse. Senator Sylviane Noël, rapporteur of the text, hopes that it will be applicable very quickly, because it will provide strong tools to “regulate these furnished tourist accommodations”.

According to her, we must above all make owners want to do long-term rentals, particularly with tax advantages, or at least by placing them on the same scale. The joint committee also ruled on the question of compulsory renovations for these short-term rentals.

All “furnished tourist” apartments must present a DPE “E” when the law is promulgated, and a DPE “D” before January 1, 2034. The two deputies at the origin of the text welcomed in a joint press release “a great victory for the territories and a fight which continues on taxation. »

For renters of “furnished tourist accommodation” the nightmare could only just begin, because Annaïg Le Meur, already at the origin of this first text, has just written a new report on the taxation of these rental companies, and in particular the difference between “micro-BIC” regimes and the “real” regime which would be even more advantageous in certain cases.

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