DAC7 in France 2026: What Airbnb Sends to DGFiP (and HMRC, IRS)
Under DAC7 (Directive 2021/514, art. 1649 ter CGI), Airbnb, Booking and Vrbo report your French STR income to DGFiP and HMRC or IRS. How to reconcile with CERFA 2042 NR.
France, For foreign owners
French location courte durée for foreign owners
Dedicated English-language guide for non-resident property owners running short-term rentals in France. Covers French-specific regulations (numéro d'enregistrement, Loi Le Meur Loi 2024-1039 du 19 nov 2024, Code du Tourisme art. L324-1-1, CCH, Loi ALUR Paris 120-day cap) plus cross-border tax obligations for UK and US residents under DAC7 (art. 1649 ter A-E CGI) and the 2008 UK-France Convention fiscale.
✓ 27 dedicated articles✓ Updated 2026✓ Real French law citations (Loi 2024-1039, Decree 2021-757, art. 1649 ter A-E CGI)
All articles
Paris 120-Day Cap 2026: Rules for Non-Resident STR Owners
Loi ALUR and the 2024 Conseil de Paris keep the 120-day cap on residence principale and impose 1-for-1 commercial compensation. How Bordeaux and Lyon mirror Paris.
Buying French STR Property Abroad 2026: Notaire and Taxes
Compromis de vente, the notaire's role, droits de mutation 5.81%, frais de notaire 7-8%, taxe foncière, SCI vs direct ownership and the 30-day reflection period.
Brexit and French STR 2026: Prélèvements Sociaux 17.2% Trap
Post-Brexit, UK residents lost the EU exemption from prélèvements sociaux at 17.2% on French rental income. The S1 workaround for retirees, why US owners are exempt.
Channel Manager for French STR 2026: Lodgify and Smoobu
French STR hosts often use Abritel alongside Airbnb and Booking. A channel manager prevents double bookings and syncs your numéro everywhere. Lodgify vs Smoobu vs Beds24.
UK-France Double Tax Treaty for STR Income 2026
France-UK tax treaty (2008), art. 6 and 24 on double taxation. How to file HMRC SA106 with French STR income, reconcile with CERFA 2042 NR and what FHL repeal means.
Airbnb Superhost France 2026: Badge Impact in Paris and Nice
In Paris, where the 120-night cap applies, Superhost status has outsized impact and commands a 12-18% premium. How to maintain response rate and rating from abroad.
Loi Le Meur 2026: What Changed for Foreign STR Owners in France
Loi Le Meur (Loi 2024-1039) cuts the micro-BIC abattement from 50% to 30% for non-classé meublé, lowers the ceiling to EUR 15,000 and hardens DPE thresholds.
Numéro d'enregistrement for Non-Resident UK/US Owners 2026
Côte d'Azur villa, London address? Register your French STR remotely: numéro d'enregistrement via the mairie portal and SIRET via INPI, under Decree 2021-757.
Règlement Intérieur for French STR 2026: Bilingual Template
French meublés must display a règlement intérieur and livret d'accueil with mandatory content: registration number, check-out, noise curfew, waste sorting. EN+FR.
Fire Safety for French STR 2026: Détecteur, Extincteur, DPE
France requires one smoke detector (DAAF) per floor — fines up to €15,000. For meublés with 5+ guests: dry-powder extinguisher and exit signage. Norms NF EN 3, NF EN 54.
Guest Declaration for French STR 2026: Mairie Télédéclaration
Loi Le Meur (2024) requires French STR hosts to periodically declare rental activity to the mairie and tax authority. How to file and the €10,000 fine for non-disclosure.
Chambres d'Hotes vs Meuble de Tourisme 2026: Key Differences
Chambres d'hôtes and meublés de tourisme have radically different rules: capacity limits, mandatory services, tax regimes and registration. Full 2026 comparison table.
Changement d'Usage for French STR 2026: When It's Mandatory
In communes over 200,000 inhabitants, converting a primary residence to meublé de tourisme for more than 120 days requires a changement d'usage (CCH art. L631-7).
Taxe Foncière, CFE and Local Taxes for French STR 2026
French meuble de tourisme: possible taxe fonciere surcharge, CFE mandatory from the first euro of BIC income, taxe d habitation abolished. Full local tax guide for 2026.
Inheriting a French STR Property 2026: Numéro and Tax
Inheriting a property with an active STR registration number: the numéro does not transfer. The heir must file a new declaration with the mairie. Tax and admin guide.
French STR Tax Return 2026: Micro-BIC vs Réel and 2042C Pro
Classified meublé: 71% allowance (up to 188,700 EUR). Non-classified: 50% allowance (77,700 EUR). How to complete form 2042C Pro and common mistakes to avoid.
Buying French STR Property 2026: Paris, Lyon, Bordeaux Yield
Paris 3.8% gross yield, Lyon 5.1%, Bordeaux 4.9%, Marseille 6.2%: full 2026 analysis with purchase price, ADR, occupancy, BIC tax and regulatory risk for foreign buyers.
Airbnb vs Booking.com in France 2026: Which Performs Better
Airbnb or Booking.com for your French meuble de tourisme? Compare commissions, audiences, numero d enregistrement compliance and optimal strategy by property type.
Subletting on Airbnb in France 2026: Is It Legal for Tenants?
Listing your rented home on Airbnb in France is only legal with written landlord permission under Art. 8 of the 1989 Tenancy Act. Without it: lease termination and fines.
Fire Safety for French STR 2026: Extinguisher and Detector
Smoke detector, fire extinguisher, evacuation plan, safety instructions: the legal safety obligations for a French meuble de tourisme. Full checklist by property type.
DPE Energy Certificate for French STR 2026: Classes and Cost
The DPE is mandatory to advertise your French meublé de tourisme on Airbnb under the Climat et Résilience law. Classes A-G, valid 10 years, cost 100-250 EUR.
Dynamic Pricing for French STR 2026: PriceLabs and Beyond
PriceLabs, Beyond and Wheelhouse automatically optimize your French STR rates. Learn how to configure them for the French market and earn 25-35% more revenue.
Remote Management of French STR 2026: Concierge and Tools
Manage your French meuble de tourisme remotely with a concierge service, Lodgify or automation tools. Comparison of solutions and costs for non-resident property owners.
Co-ownership and Loi Le Meur 2026: How Art. 9 Ter Affects You
Loi Le Meur art. 9 ter lets co-owners restrict or ban meublés de tourisme at a general meeting with 50% majority. What foreign owners must know to protect their rental.
Selling a French STR Property 2026: What Happens to Numéro
Selling a property with an active STR registration number: the numéro does not transfer to the buyer. What Loi Le Meur says and what to do before signing.
Insurance for French Meublé de Tourisme 2026: Mandatory Cover
Loi Le Meur 2024 strengthens insurance obligations for meublees de tourisme. Learn what cover is mandatory, how to choose a policy and typical costs for French STR hosts.
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