Furnished tourist accommodation

What is a meublé de tourisme?

According toarticle L.324-1-1 of the French Tourism Code, a furnished holiday home is a furnished villa, flat or studio, for the exclusive use of the tenant, offered for rent to a visiting clientele who do not take up residence there. The stay is short, generally by the day, week or month.

These seasonal lets must be installed on fixed foundations: they cannot therefore be dismantled, transported or towed. Gîtes, holiday lets and the majority of properties offered on platforms such as Abritel, Airbnb, Booking or Le Bon Coin fall into this category of tourist accommodation.

Main residences

A property may be considered as furnished tourist accommodation even if it is the owner’s principal residence, provided that it is let to tourists for a maximum of 120 days per year.

Accommodation excluded from furnished tourist accommodation status

Certain types of accommodation are not recognised as furnished tourist accommodation:

Bed and breakfast let in the main residence.
Bed and breakfast (chambre d’hôtes), which is subject to specific conditions: the host must be present, breakfast and linen must be provided, and there is a limit of 5 rooms or 15 people at any one time.
Unusual accommodation (tipis, caravans, yurts, cabins, tiny houses) when they can be dismantled, transported or towed.
Boats, because of their mobility.

? In short, a furnished holiday home is a fixed, furnished dwelling intended for a visiting clientele, let for short periods. This distinction is essential if you are to comply with the regulations in force and carry out the compulsory administrative procedures (declaration, classification, tourist tax, etc.).

Principal residence or second home: what’s the difference?

Before renting out your property as a furnished holiday home, it’s essential to know whether it’s your principal residence or your second home, because the rules for renting out your property are not the same.

What is a principal residence?

According to article 2 of law no. 89-462 of 6 July 1989, a principal residence is a property that is occupied for at least eight months of the year, except in exceptional circumstances (work commitments, health reasons or force majeure).
? In the La Rochelle conurbation, a principal residence may be let as a furnished tourist accommodation for up to 120 days a year.

What is a second home?

A second home is any property that is not the owner’s or tenant’s principal residence.
It can be rented on a seasonal basis throughout the year, for short stays (tourism, leisure, business trips or weekends).
⚠️ However, the rental period may not exceed 90 consecutive days for any one person.

A property purchased for tourist rental or mixed rental (e.g. a student lease, a mobility lease or a furnished tourist rental) is also considered to be a second home.

Renting out part of your principal residence

If you only rent out part of your main residence – such as a converted garage, a self-contained studio or a space with a separate entrance – this accommodation is treated as a secondary residence under the Tourism Code.

? By making a clear distinction between your principal residence and your second home, you can ensure that you comply with local regulations, in particular town hall declarations, rental ceilings and tax obligations relating to seasonal lettings.

What legal form should you choose to rent a furnished holiday home?

Whether you rent out your main residence or your second home, renting out furnished tourist accommodation involves setting up a company. This enables you to declare your income, ensure your legal liability and comply with current tax regulations.

There are two main legal forms available to you:

1. Renting as an individual

You run your business in your own name.
In this case, you can set up a micro-enterprise (formerly known as an auto-entreprise).
This status is ideal for individual owners who want to run a simple seasonal rental business, with a lighter tax regime and limited accounting obligations.

2. Renting as a legal entity

You operate on behalf of a company or group of people.
There are several possible legal forms, depending on your project:

SCI (Société Civile Immobilière): suitable for asset and family management.
SAS or SARL: for more structured management, often used for commercial activities.
Association: possible in certain not-for-profit cases.

? Note: some single-member companies (such as SASU or EURL) are also considered to be legal entities.

Need help choosing your status?

For personalised advice on choosing the legal form best suited to your situation, you can contact the INPI (Institut National de la Propriété Industrielle) on 01 56 65 89 98 or visit their official website:
?www.inpi.fr

Check that I have the right to rent out furnished tourist accommodation

Before offering your property for seasonal rental, it’s essential to check that you have the right to rent it out as furnished tourist accommodation.
In the La Rochelle conurbation (28 communes), there are a number of rules that must be observed.

? Owner or tenant: who can rent?

You can rent out your property as a furnished tourist accommodation if :

You own the property.
You are a tenant, but with the written authorisation of your landlord.

This authorisation must specify that subletting as a furnished tourist accommodation is permitted and under what conditions (duration, periods, amount, etc.).

? In co-ownership

Tourist lettings are only permitted if the co-ownership regulations do not prohibit them.
The activity must be declared to the co-ownership manager for information.

Note: some regulations prohibit short-term rentals, which are treated as commercial activities. It is therefore essential to check this point before letting out your property.

?️ Who can carry out the formalities?

The formalities involved in declaring a furnished tourist accommodation property can be carried out by :

The owner of the property;
The tenant, provided they have the owner’s written agreement;
A management intermediary (concierge, estate agency), only if it has a signed management mandate.

⚠️ Important: the owner is always responsible for the steps taken and for ensuring that the regulations are complied with, even when delegating the management of the rental property.

Setting up my own business renting furnished tourist accommodation

Renting out furnished tourist accommodation is considered to be a commercial activity. This means that all the administrative formalities are compulsory for individuals and companies, whether the property is a principal residence or a second home.

1. Obtain a SIRET number and choose your tax regime
Within 15 days of starting your business, you must register it with the Guichet des Formalités des Entreprises (GFE): formalites.entreprises.gouv.frprocedures.inpi.fr

This will enable you to :
Obtain a SIRET number
Declare the existence of your business
Choose your tax regime: Loueur en Meublés Non Professionnel (LMNP) or Loueur en Meublé Professionnel (LMP).

2. Register with the business tax office for the CFE.
⚠️ Special feature of the La Rochelle CDA: since the 1980s, those renting furnished tourist accommodation have not been exempt from the Cotisation Foncière des Entreprises (CFE), contrary to certain information found on the Internet.

The CFE is a local tax payable by all businesses and sole traders (including micro-entrepreneurs) carrying on a self-employed activity on 1 January of the tax year.
To pay this tax, you must register with the business tax department.
If you have any tax questions (choice of tax regime, procedures, declaration and payment of CFE, council tax on second homes, etc.), please contact your local Centre des Finances Publiques :

impots.gouv.fr
Service-public.fr – CFE

3. SACEM formalities for music broadcasting
If your accommodation broadcasts music via radio, TV, CD player or other equipment, you must take out a “tourist accommodation” package with SACEM:
? SACEM – authorisation for furnished tourist accommodation

4. Insuring my property

Check that your insurance policies cover furnished tourist accommodation.

5. Draw up a rental contract

The rental contract must be drawn up in writing and signed by the landlord and the tenant.
In the event of a dispute, it must include a consumer mediation procedure.

? To find out more: https: //www.economie.gouv.fr/mediation-conso/vous-etes-un-consommateur/quel-mediateur-saisir/mediateurs-references

Declaring my property and obtaining authorisation for a change of use

Furnished tourist accommodation in the communes of the La Rochelle Conurbation is subject to strict regulatory obligations. Here are the steps you need to take to comply.

?️Mandatory declaration
Since 1 April 2020, all furnished tourist accommodation must be declared online at :
www.declaloc.fr

This will enable the Châtelaillon-Plage Town Hall to find out about your business.
If your activity existed before this date, make sure that it has been declared.

?️ Properties located in tense areas
Ten communes in the conurbation are considered to be “zones tendues”, where pressure on housing is high:

Angoulins-sur-Mer, Aytré, Châtelaillon-Plage, Dompierre-sur-Mer, Lagord, La Rochelle, Nieul-sur-Mer, Périgny, Puilboreau and Salles-sur-Mer.

For these municipalities:

By registering on declaloc.fr, you can obtain a unique 13-character registration number.
This number is required to publish your adverts on digital platforms (Airbnb, Abritel, Booking, Expedia, Gîtes de France, etc.).
From May 2026, this number will be available to all communes in France via a single national platform.

? Change of use authorisation for second homes
If you rent :

A second home,
A rental investment, or
An annexe to your main residence
and you are renting in your own name (as an individual), you need to apply for a temporary change of use permit.

This authorisation transforms a property intended for residential use into temporary accommodation for furnished tourist accommodation.
It is :

Valid for 3 years
Limited to a maximum of 3 dwellings per person in the 10 communes in the high demand zone
Temporary, requiring renewal on expiry in order to continue the rental.
⚠️ Without this authorisation, rental is prohibited.
All these procedures can be carried out on declaloc.fr.

Useful contacts
Regulation of Furnished Accommodation Unit – La Rochelle Conurbation

Open by phone: Tuesdays and Thursdays from 9am to 12pm
Telephone: 05 17 83 94 70
Email: tourisme.meubles@agglo-larochelle.fr

Good neighbourliness

As a lessor of furnished tourist accommodation, you are liable to your condominium association and your neighbours for any nuisance caused by your tenants, whatever the marketing method, even if management is delegated to an intermediary.

⚠️ Important reminders
To rent your property legally and avoid penalties:

Never rent social housing as furnished tourist accommodation.
Make sure that the accommodation complies with the rules on decency, safety and hygiene.
Do not hang up key boxes on public property: give priority to providing a quality physical welcome for your travellers.

Penalties for non-compliance
Failure to comply with these obligations may result in civil and administrative penalties of up to €100,000.

Examples:

Failure to make a declaration on declaloc.fr: up to €10,000
Failure to authorise a change of use: up to €10,000
Aiding fraud by intermediaries (concierge services, agencies): up to €10,000
For a full list of the main penalties, visit the website of the Ministry of Ecological Transition :
Regulation of furnished holiday accommodation – penalties

Tourist tax: everything you need to know

What is the tourist tax?
Since January 2017, the Communauté d’Agglomération de La Rochelle has introduced a community tourist tax.
The revenue is earmarked for structuring and promoting the region’s tourism offering.
It includes a 10% additional tax from the département (TAD).

Who pays tourist tax?
Tourist tax is paid by tourists staying in commercial tourist accommodation in the area.
For example, if you rent a furnished tourist accommodation, the owner or manager is obliged to collect the tax.

How is it calculated?
The calculation is based on :

The number of people liable
The number of nights spent in the accommodation
⚠️ Tourist tax is charged from 1 January to 31 December each year.

Possible exemptions:

Minors
Holders of seasonal employment contracts in the La Rochelle area
People benefiting from emergency accommodation or temporary rehousing
Occupants of premises where the rent is less than €1 per night.

What are the rates?
Rates are set by the Communauté d’Agglomération de La Rochelle according to a national price scale and may change each year.
Classified accommodation (1 to 5 stars): fixed rate according to the number of stars awarded.

To find out the exact amount: Rates for tourist tax
Non-classified accommodation: the rate depends on the amount of the stay, the number of nights and the number of people liable.

Online simulator: Tourist tax simulator

✅ Obligations of the landlord :

Display tourist tax rates in the accommodation
Show the amount of tax collected on invoices

Residence tax: what steps need to be taken?

My Accommodation Tax account

Once you have registered your property on the www.declaloc.fr website, you need to activate your accommodation provider account using the link sent to you by e-mail.
This account can then be accessed by logging on to the https://agglolarochelle.taxesejour.fr website .

Declaring the tourist tax
If you use a digital operator (Airbnb, Abritel, Booking, etc.):
Check that they collect the tax on your behalf
Declare “0” on your accommodation provider account

If you collect the tax yourself:
Enter the number of nights and the amount collected
Pay the tax back to the La Rochelle Conurbation Community

When do I pay the tourist tax?
Payments are made quarterly

How do I pay the tax?
Online via your accommodation provider account
Bank transfer: RIB available in your account
Cheque: payable to Régie Taxe de Séjour, to be sent to :
Tourist Tax Unit
6 place Saint-Michel, 17000 La Rochelle

⚠️ Failure to comply with these procedures may result in penalties.

Useful contacts
Telephone helpline: Tuesdays, Thursdays and Fridays, 9am-12.30pm
Telephone: 05 46 30 34 24
Email: agglolarochelle@taxesejour.fr

Classification of furnished tourist accommodation: a guarantee of quality

The 1 to 5 star classification is a real guarantee of quality for your tenants and a way of enhancing the value of your accommodation. Valid for 5 years, it is awarded by bodies accredited by Atout France, according to precise national criteria: facilities, services offered, accessibility and commitment to sustainable development.

The benefits of classification
The classification offers numerous benefits for owners:
A contribution to the quality of the destination’s welcome, to offer your guests a pleasant and memorable stay.
A fixed and advantageous rate of tourist tax for your guests, which simplifies administrative management.
Membership of the ANCV (Agence Nationale pour les Chèques Vacances) scheme, an additional advantage for attracting families and tourists.
Tax benefits, so you can make the most of your investment while complying with the regulations.
In short, this classification is a real tool for enhancing the value and professionalism of your holiday rental business.
The classification is also a prerequisite for registering with the Châtelaillon-Plage tourist office.

Accredited local bodies
To obtain or renew your classification, you can contact the accredited local bodies:

Charentes Tourisme
Address: 85, boulevard de la République, 17076 La Rochelle
Telephone number: 05 54 67 13 19
Email: location@charentestourisme.fr

Gîtes de France Charente-Maritime
Address: 18, rue Emile Picard – Résidence l’Amirauté Les Minimes, 17002 La Rochelle
Telephone: 05 46 50 61 71
Email: asso@gites-de-france-atlantique.com

Propriétaires 17
Address: 15, rue des Dames, 17000 La Rochelle
Telephone number: 05 46 41 54 55
Email: proprietaires17@gmail.com

I register my furnished accommodation with the tourist office

Furnished tourist accommodation: develop your business with the Tourist Office
Would you like to raise the profile of your rental property, benefit from personalised support and access useful resources to help you run your business?

The Tourist Office offers you an annual subscription that gives you a number of advantages:

• Increased visibility thanks to publication of your advert on the Tourist Office website and on the partner portals Infiniment Charentes and Nouvelle-Aquitaine Tourisme.
• Personalised support: advice on the steps you need to take, help with listing your property and optimising your visibility in the Charentes Tourist Information System.
• Privileged access to workshops and training courses under the Local Professionalisation Programme (PLP), so you can improve your skills and network with other accommodation providers and professionals in the region.
• Membership of the Club des Meublés, a convivial group of owners who meet several times a year.
• An invitation to the annual meeting of holiday rental owners, held every November.

Taking part in the highlights of the year

Attend the annual meeting of holiday rental owners every November at Beauséjour.

This information and discussion meeting provides an opportunity to keep abreast of the latest regulations, receive updates on the tourist season, and meet the region’s professional partners to enhance your knowledge and optimise your business.

Participate in our Local Professionalisation Programme (PLP)

These workshops bring together local players for themed training courses and discovery days (eductours). A wide range of subjects are covered, including digital technology, digital communication, artificial intelligence, marketing and sustainable tourism.

Join the Club des Meublés et Chambres d’Hôtes

This club unites accommodation providers around joint initiatives, encourages the exchange of best practice and supports the development of skills. Several meetings are held throughout the year to strengthen the local network and promote the identity of Châtelaillon-Plage.

Joining a labelling scheme

The only certification dedicated to tourist accessibility, it guarantees a welcome adapted to the motor, visual, auditory, mental and cognitive needs of people with disabilities. It also supports tourism professionals in their efforts to improve reception and infrastructure accessibility.

A differentiating asset for over 12 million people with disabilities.

Contact: Charentes Tourisme
85, boulevard de la République 17076 La Rochelle
Emmanuel Beck, in charge of social and community tourism
06 30 66 16 25

Accueil Vélo brand

Ideal in a town popular with cycle tourists, this national label certifies that you have the right facilities (secure shelter, repair kit, etc.). It helps build loyalty among customers looking for slow tourism.

Contact:Charentes Tourisme
85, boulevard de la République 17076 La Rochelle
Marie LEGER, Ecotourism and soft mobility officer
06 26 09 46 14

Châtelaillon-Plage Tourist Office contact :
Sandra IDIR
sandra.idir@agglo-larochelle.fr
05 46 56 00 56

Green Key Label

The first international label for sustainable tourism, it is based on 7 cross-cutting themes: responsible management of water, waste and energy, guest awareness and respect for natural areas. It fosters the loyalty of customers who are concerned about their ecological impact.

Contact: Charentes Tourisme
85, boulevard de la République 17076 La Rochelle
Laurence Pourageaud, Ecotourism and soft mobility officer
06 68 17 39 17

Saving water

Conserving drinking water is essential. Every gesture counts, whether you are the owner of a furnished tourist accommodation or an accommodation manager. Here are our tips for reducing your consumption and raising awareness among your tenants.

1. Install water-saving equipment
To limit your water consumption:

Water-saving shower heads
Dual-flow toilets
Tap aerators
This equipment significantly reduces drinking water consumption in your home.

2. Raise your tenants’ awareness
An eco-kit is available for owners of furnished tourist accommodation:

Awareness-raising posters: “In the shower”, “In the garden”, tap maintenance and repairing leaks.
These can be displayed in rooms or included in the welcome booklet.
You can find these posters on the Agglo La Rochelle – Water Savings website and on your accommodation tax account.

3. Keep track of your water consumption
Read your meter regularly to monitor your consumption and detect any leaks quickly.
Regular monitoring allows you to anticipate expenditure and preserve water resources.

4. Adapt in times of drought
In summer, there may be a shortage of drinking water.
To find out about the restrictions and prohibitions in force, consult : VigiEau – information by commune.

5. Good practice and useful information
Find out about best practices for saving water at : Drinking water – Agglo La Rochelle
Contact and further information:

Telephone: 05 46 51 79 90 (choice 1)
Public reception: 9 rue Anita Conti, 17180 Périgny, Monday to Friday, 8.30am to 5pm
Email: eau.abonnes@agglo-larochelle.fr
Website: https: //www.agglo-larochelle.fr/vie-pratique/eau-potable

Choosing soft mobility

Thanks to the modernisation of the Yélo network, you can now take advantage of a comprehensive, flexible and accessible range of services to get you quickly to La Rochelle, Aytré, Angoulins and neighbouring towns. It’s a real step forward in terms of leaving the car in the garage while taking advantage of a network that’s both environmentally friendly and supportive.

1. The TER: fast, direct links to La Rochelle
From Châtelaillon-Plage station, La Rochelle can be reached in 8 to 16 minutes thanks to the TER, accessible with your Yélo ticket.

Monday to Friday: 18 outward and 19 return journeys.
Weekends: all-day service for cultural outings, medical appointments or just relaxing in town.

2. Bus routes to suit your everyday life
The Yélo network was upgraded in 2025 to offer greater comfort and flexibility:

Route 20: direct route to La Rochelle via Aytré and Angoulins, with buses every 30 minutes at peak times.
Lines 21 and 22: local services between Thairé, Saint-Vivien, Yves and Châtelaillon-Plage, connected to the TER.
Timetables have been redesigned to better suit the lifestyles of working people and schoolchildren.
These new connections make the network fluid, regular and accessible to all.

3. TAD (Transport on Demand): a made-to-measure service
Yélo Transport on Demand (TAD) allows you to book a journey from your home to Châtelaillon station or a stop on the network.

Available Monday to Friday: 9am – 1.30pm and 2pm – 4pm.
Book up to 2 hours before your departure via the Yélo à la Demande application or by telephone on 05 46 46 17 37.
Ideal for senior citizens, people without a car or those looking for flexibility and comfort.

4. Isigo: mobility accessible to all
Yélo’s Isigo service is dedicated to people with reduced mobility.

It runs every day, including public holidays, from 6am to 9pm.
Door-to-door journeys can be booked in advance.
Accessible to holders of a Mobility Inclusion card or with a medical certificate.
Reservations can be made up to the day before by calling 05 46 46 17 37.

5. Park smart with park-and-ride facilities
Combine car and public transport with the Yélo park-and-ride facilities (P+R):

Located on the outskirts of La Rochelle, for example in Aytré (Simone Veil) or Périgny.
Free parking, all you have to do is pay for the bus to get to the city centre or Les Minimes in just a few minutes.
An ecological and economical solution to traffic stress.

6. Freedom by bike
With 3 Yélo bike stations in Châtelaillon-Plage (railway station, tourist office and aquatic centre) and over 110 stations in the conurbation:

A practical alternative for short daily journeys.
Long-term hire available, including electric bikes and cargo bikes.
A flexible, economical and healthy solution.

Information and contacts Yélo
Website: https: //yelo.agglo-larochelle.fr/
Telephone: 05 46 46 17 37 (Monday to Saturday, 6am-8pm)
Public reception: Maison de la mobilité, Place de Verdun, 17000 La Rochelle

Monday to Friday: 7.30am-7pm
Saturday: 8am-6.30pm

Reducing and sorting waste

As a property owner, you are responsible for managing the waste from your holiday accommodation. It is essential to inform your tenants or the company in charge of cleaning of the local rules:

Collection method: door-to-door or voluntary collection point
Collection days: collection schedule according to your area
Sorting equipment: bins and bins provided
Sorting instructions: paper, cardboard, glass, packaging, etc.
Good information guarantees cleanliness, public hygiene and respect for neighbours.

⚠️ If you add extra beds that require collection adjustments, contact the Waste Prevention and Management Department to adapt the volume of the bins.

Raising awareness of waste prevention and sorting
The Communauté d’Agglomération de La Rochelle provides owners of furnished tourist accommodation with communication tools to raise awareness among tenants:

Sorting memo:Access the memo
Sorting instructions by stream: to be posted near the sorting bins inside the accommodation Access the instructions
Tips for reducing waste: advice for at home and on holiday Reduce your waste – Agglo La Rochelle

Useful contacts
Waste Prevention and Management Department
16 rue Anita Conti, 17180 Périgny
Toll-free number: 0 800 535 844
Email: dechets@agglo-larochelle.fr

What to do in the event of a rental problem or scam?

Whether you’re a landlord or a tenant, it’s possible to come up against scams or fraud in the holiday rental sector (false adverts, bogus tenants, fraudulent payments, etc.). Here are the steps you can take to act quickly and effectively.

1. Report illegal content on the Internet
Threats, scams, fake adverts or incitement to hatred: report any suspicious content via the Ministry of the Interior’s PHAROS platform.

Report content on PHAROS

2. File a complaint in the event of a scam
If you are a victim or witness of an online scam, use the THESEE platform (Traitement Harmonisé des Enquêtes et Signalements pour les E-escroqueries).

This official service allows you to lodge a complaint, even without a financial transaction, particularly in the case of fake rentals.

?file a complaint on THESEE

3. Consult the official guide from the Préfecture
The Charente-Maritime Prefecture, in partnership with the Gendarmerie Group, the La Rochelle Conurbation Community and the tourist offices, is making available the :

Guide to Good Practice in Renting
This guide covers

Drawing up a rental contract
Compulsory equipment (smoke detectors, swimming pool safety, etc.)
Measures to prevent scams
Steps to take in the event of a dispute or problem

Access the official guide