Phase 2 · Bringing the Property into Compliance

Set Up Your Status as a Furnished Rental Property Owner

A business registration and a SIRET number—and you’re officially recognized for tax purposes as a furnished rental property owner.

Renting out your property as a furnished vacation rental makes you, in the eyes of the government, a furnished rental provider: a registered business identified by a SIRET number. There’s nothing to be intimidated by: the process is done online, is free in principle, and simply determines your ability to report your rental income. This page walks you through the process, including the choices you’ll need to make along the way.

You must file your business startup declaration through the one-stop shop for business formalities. This process assigns you a SIRET number, which is required to report your short-term rental income, whether you’re under the micro-BIC tax regime or the standard tax regime.

Landmark

This procedure must be completed within fifteen days of the start of business operations through the one-stop shop for business formalities. Start the process as soon as you sign the contract to avoid rushing to meet the deadline.

What You'll Need to Provide

Nature of the business: rental of furnished housing.
The date the activity begins, which marks the start of the fifteen-day period.
The address of the property operated as a furnished vacation rental.
The chosen tax regime. This is where the choice between the micro-BIC and the “réel” regimes is made, as detailed on page 2.5.

Our Support

We can handle this procedure for €120 (including tax). It is included in our tax advisory services: if you entrust us with all your tax filing obligations, establishing your legal status is included at no additional cost.

Good to Know

The status of non-professional furnished rental property owner—the so-called LMNP—is the most common scenario: it applies to virtually all property owners who entrust a property to us. At this stage, you do not need to set up a company or hire an accountant.

The Mistake to Avoid

Don't take your tax filing lightly. The tax regime you initially choose is binding: switching from the simplified to the actual tax regime is possible, but switching back is more restricted. Make your decision before filing—not after—using the method described on page 2.5.

Points to Watch For

A separate SIRET number for each property is not required. The business is a single entity, and the properties are considered business locations; however, each property must be linked to your file.
Allow a few business days for the number to be assigned; it may take longer during peak periods. Plan ahead to avoid delaying the posting of your ad.
The SIRET status notice is included in the compliance checklist. It is one of the documents you must submit to us before the first filing, as summarized on page 2.9.

Warning

Whether you qualify as a professional furnished rental property owner depends on income thresholds and the proportion of that income within your tax household. If your business takes off or if you add more properties, keep an eye on these thresholds: changing your status has real tax and social security implications.

Frequently Asked Questions

I am a tax resident abroad. Do I still need to register for a SIRET number?

Income from property located in France is taxable there. The reporting requirements depend on your circumstances and the applicable tax treaty: this matter warrants personalized advice.

How long does the process take?

It takes a few business days to receive the number; it may take longer during peak periods. The application itself can be completed in a single session.

Should I start a company?

No. You must operate as a furnished rental property owner directly, in your own name. Setting up a corporation is an entirely different matter—one related to estate planning—which is discussed on page 7.6.

What should I do with my SIRET number once I receive it?

Please send us the status notice for the compliance checklist and keep it in a safe place: you will need it for each annual filing, as shown on page 6.1.