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Taxation: what you need to know

Depending on your activity, we recommend that you contact a professional tax advisor (chartered accountant, tax consultant, tax agent, etc.) to examine and verify your personal situation and validate the information below.

 

As the tax rules vary according to the amount of turnover (i.e. the amount of rent received), here is a summary of the tax rules that apply to most property owners.

A private non-professional owner who receives annual income from seasonal lets (usually on a weekly basis) is subject to a number of tax obligations:

 

 

 !  If you are a non-professional furnished lettings business, you can consult your CFE notice in your tax area. This notice is no longer sent by post.

Yes, you are liable for this tax; business tax has been replaced by the territorial economic contribution (CET). This new contribution has been applicable since 2010. It is made up of two components: the contribution foncière des entreprises (CFE) and the contribution sur la valeur ajoutée des entreprises (CVAE).rental or subletting activities (with the exception of the rental of bare dwellings for residential use) are considered to be carried out on a professional basis. Article 1447 of the General Tax Code also states that this contribution applies to individuals, legal entities and unincorporated companies. You must therefore pay it within 30 days of it being levied (art. 1663, paragraph 1 of the General Tax Code).

 

  1 • DECLARATION D'ACTIVITE +

  2 • INCOME TAX RETURNS+

  3 • SOCIAL SECURITY CONTRIBUTIONS+

  4 • LOCAL TAXES+

  5 • SACEM RIGHTS +