Standard furnished lettings in France

How furnished lettings work in France: mandatory clauses, furniture to provide, income to declare, LMNP or LMP status…

A furnished letting is when a property is let furnished, with everything needed for daily life, and the home is the tenant’s main residence.

If the furnished home is not a main residence, it is governed by the Civil Code (lease contract) and is not subject to formal requirements.

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For main residences, however, the law has set a specific regime with a number of rules:

• The lease must be in writing
• An inventory of the furniture must be drawn up
• The home must meet decency standards
• Rent, payment frequency and charges are freely agreed
• A deposit is optional and capped at two months’ rent excluding charges
• The rent may be indexed to the IRL (rent reference index)
• The home must be at least 9 m² (or 20 m³)
• The lease must run for at least one year
• The tenant may give notice at any time, with one month’s notice
• The landlord may only give notice in order to sell, to take the home back, or for a legitimate and serious reason

Which furniture must be provided?

A property counts as furnished when the tenant does not need to bring furniture to move in. Each room must be sufficiently furnished. The list of furniture to provide is set by decree.

How is income from a furnished letting declared?

Income from a furnished letting is taxed as industrial and commercial profits (BIC). How tax is calculated mainly depends on the landlord’s status: non-professional or professional furnished landlord (LMNP or LMP).

LMNP or LMP?

Non-professional or professional status is not freely chosen: professional status (LMP) applies only when certain conditions are met:

• Registration with the trade register is no longer required since 2020
• Receiving more than €23,000 a year in rent from furnished lettings
• This income must exceed the household’s other professional income

The advantage of LMP status is that the let properties fall outside the wealth tax (IFI) base.