Selling a French Property With Active Registration Number 2026: What Happens to Your Numero

Selling a French Property With Active Registration Number 2026: What Happens to Your Numero

If you sell a French property that carries an active meuble de tourisme registration number, the numero does not automatically pass to the buyer. Under Loi Le Meur n 2024-1039 of 19 November 2024 and Code du Tourisme art. L324-1-1, the registration is personal to the declarant. The sale triggers notification obligations on both sides and, crucially, capital gains tax under CGI art. 150 U with rates that differ substantially between French residents, EU residents, and UK owners post-Brexit.

Thousands of British, Irish and American owners of French holiday properties have spent years building up a short-term rental operation, collecting positive reviews and earning a commercial reputation via their Airbnb or Booking.com listing. When the time comes to sell, there is a tempting assumption that the STR business transfers with the keys. It does not. Understanding the legal mechanics before exchanging contracts (compromis de vente) can save the buyer significant money and prevent the seller from inadvertently breaching their obligations under French law.

The Legal Status of the Numero d Enregistrement

The numero d enregistrement is created by the meuble de tourisme declaration under Code du Tourisme art. L324-1-1. The declaration identifies two things simultaneously: the property (by its cadastral address) and the declarant (by name, date of birth, SIREN if applicable, fiscal domicile). The numero that results is therefore attached to both the asset and the person.

French administrative law treats the numero as a personal authorisation, not a real right (droit reel) running with the land. A real right, such as a servitude or a mortgage, transfers automatically with the property under art. 1743 Code Civil. A personal authorisation does not. The DGALN (Direction generale de l amenagement, du logement et de la nature) confirmed this interpretation in its circular of 12 February 2025.

Practical implication: the buyer of your property cannot simply use your old numero. If they attempt to list on Airbnb under your numero, they are in breach of EU Regulation 2024/1028 (which requires accurate host identification linked to the numero) and of French law. Airbnb's compliance systems increasingly flag mismatches between the account holder's identity and the declared numero owner.

Two Regulatory Regimes and What They Mean at Sale

Whether a new buyer can easily obtain a fresh numero depends on which regulatory regime applies in the commune where the property is located:

• Declaratory regime (regime declaratif): the majority of French communes outside tension zones. Any property owner can declare a meuble de tourisme and receive a numero automatically, provided the property meets DPE requirements and the dossier is complete. The buyer submits a fresh declaration after the acte authentique and receives a new numero typically within 1 to 4 weeks. The STR business continues uninterrupted after a brief administrative gap.
• Authorisation regime (regime d autorisation, CCH art. L631-7): applies in tension zones including Paris and its inner suburbs, Lyon, Nice, Bordeaux, Annecy, Strasbourg and other designated communes. Here, operating a STR requires a change-of-use authorisation (autorisation de changement d usage) which may require a commercial-to-residential compensation in other parts of the same commune. The authorisation is personal and does not transfer. The buyer must apply for a new authorisation, and there is no guarantee of success: quotas may be full, zoning rules may have tightened since the seller's original authorisation was granted. In Paris specifically, the 1-for-1 commercial compensation requirement means new authorisations in central arrondissements can cost EUR 30,000 to 100,000 in equivalent commercial space.

Buyers in tension zones should include a condition precedent (condition suspensive) in the compromis de vente making the purchase conditional on obtaining confirmation from the mairie that a new STR authorisation is obtainable for that specific property.

Seller Obligations: Notifying the Mairie Within One Month

Loi Le Meur amended art. L324-1-1 to require the seller to notify the mairie of the cessation of their STR activity within one month of the sale completing. This notification:

• Formally terminates the seller's numero.
• Allows the mairie to update its STR register (maintained under EU Regulation 2024/1028).
• Prevents the seller from remaining registered as an active STR host after they no longer own the property, which could generate administrative fines or platform compliance issues.

The cessation form is available on the national teleservice platform (operational from 20 May 2026) or at the mairie's physical counter. The seller should also notify all platforms (Airbnb, Booking, Vrbo) to close or transfer the listings, and cancel any future reservations that extend beyond the completion date.

Buyer Obligations: New Declaration Within One Month

The buyer wishing to continue the STR must file a fresh declaration within one month of the acte authentique. Required documents:

• Copy of the acte authentique or notarial attestation de propriete.
• RC insurance attestation in the buyer's name (Loi Le Meur requirement).
• Valid DPE rated E or better (mandatory in tension zones since 1 January 2025).
• In authorisation zones: separate application for changement d usage, with compensation evidence if required.
• SIREN if the buyer operates via a company or auto-entrepreneur status.

During the gap between completion and receiving the new numero, the buyer cannot legally operate an STR. Plan the sale timeline to minimise this gap and avoid taking reservations before the new numero is confirmed.

Capital Gains Tax on the Sale: CGI Art. 150 U

The sale of a property used as a meuble de tourisme is subject to the plus-values immobilieres des particuliers regime under CGI art. 150 U and following, in almost all LMNP (loueur en meuble non professionnel) cases. The professional plus-values regime (CGI art. 39 duodecies) applies only if the property was on the balance sheet of an LMP (loueur en meuble professionnel) entity that qualified as a professional activity.

The basic calculation: sale price minus acquisition cost (purchase price plus notary fees, either at the actual amount or at a 7.5% forfait, plus improvement works either at actual cost with receipts or at a 15% forfait if held more than 5 years) equals gross plus-value. Then abattements for holding period reduce the taxable amount.

Capital Gains Rates and the Post-Brexit UK Position

This is where UK owners face a significantly worse outcome than EU residents:

Owner category	IR rate on plus-value	Prelevements sociaux (PS) rate	Total maximum rate
French fiscal resident	19%	17.2%	36.2%
EU/EEA resident	19%	7.5% (EU social security regime)	26.5%
UK resident (post-Brexit)	19%	17.2% (full rate, no EU exemption)	36.2%
US resident	19%	17.2%	36.2%
Non-EU, non-resident, sale over EUR 150,000	19% + fiscal representative obligation	17.2%	36.2% plus representative costs

The EU resident advantage on prelevement sociaux (7.5% instead of 17.2%) derives from the EU Regulation 883/2004 on social security coordination, under which EU residents who contribute to their home state social security system are exempt from the full French PS rate. The UK ceased to benefit from Regulation 883/2004 after the Brexit transition period ended on 31 December 2020. A UK resident selling a French property today pays the full 17.2% PS, whereas an Irish or German resident in the same position pays 7.5%.

Fiscal Representative Obligation for UK Owners on Large Sales

For non-EU, non-EEA sellers (which UK residents now are, post-Brexit), French law requires the appointment of a fiscal representative (representant fiscal agree) when the sale price exceeds EUR 150,000. The representative is jointly liable with the seller for the capital gains tax and must be an accredited French tax firm. Representative fees typically range from 0.5% to 1% of the sale price, with a minimum of EUR 500 to EUR 2,000 depending on the firm.

Approved fiscal representatives accredited by the Direction des Impots des Non-Residents (DINR) include firms such as Primoris, Cabinet Cheuvreux, and several Paris-based tax advisory firms specialising in non-resident French property transactions. Your notaire can recommend a firm, though you are not obligated to use their recommendation.

The UK-France Double Tax Treaty 2008: Avoiding Double Taxation

The Convention fiscale entre la France et le Royaume-Uni of 19 June 2008 (in force) allocates taxing rights on French immovable property to France. Under art. 13 of the Convention, France has the primary right to tax capital gains on French real property regardless of the seller's UK residence. The UK (HMRC) then provides relief under the convention for the French tax paid, generally via a foreign tax credit, to avoid double taxation.

In practice: you pay French capital gains tax in France at completion (the notaire withholds and remits the tax on the day of sale). You then report the sale to HMRC in your UK self-assessment return and claim the French tax as a credit against your UK capital gains tax liability. Given UK CGT rates of 18% to 24% on residential property (from October 2024) and French rates of 36.2% maximum (pre-abattement), the French tax typically exceeds what you would owe in the UK, so UK tax is usually nil after the credit. However, you must still file and report the transaction to HMRC.

Abattements for Holding Period: Summary Table

Years held	IR abattement	PS abattement
Under 6 years	0%	0%
6-21 years	6% per year from year 6	1.65% per year from year 6
22nd year	4% (full exemption reached)	1.60%
22 years complete	Fully exempt from IR	Continues until 30 years
23-29 years	Exempt from IR	9% per year from year 23
30 years and over	Exempt from IR	Fully exempt from PS

Pre-Sale Checklist for STR Property Owners

• Identify the regulatory regime (declaratif or autorisation CCH L631-7) in the commune: determines the buyer's ability to re-register.
• Calculate the estimated capital gains tax before agreeing a sale price: model different holding period scenarios with a French tax adviser or your notaire.
• If the sale price exceeds EUR 150,000 and you are a UK resident: appoint a fiscal representative before the completion date.
• Notify the mairie of cessation of STR activity within one month of completion.
• Cancel or transfer all platform listings before the sale completes to avoid taking bookings under your account after title transfers.
• Disclose the STR status in the compromis de vente: the buyer needs to know whether a numero exists and under which regime.
• Include a condition suspensive (condition precedent) in the compromis if the buyer's purchase plan depends on being able to re-register as STR.
• Report the sale to HMRC in your UK self-assessment for the relevant tax year and claim the French tax credit.