Chambre D Hote Regulations In France

July 25, 2018 4:33 am by ramsaystirling
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Chambre D Hote Regulations In France

The law states that only if these services are provided on an ‘ancillary’ basis would they be considered a chambre d’hôte. In practice, as such services are central to the chambre d’hôte offer, it is difficult to distinguish on this basis.

The purpose of the registration is not to control the operation of your premises, but to provide the council with information on the number of properties and rooms in the commune available for tourists.

Chambre d’hôte and gîte (meublé de tourisme) owners are exempt from business rates, the cotisation foncière des entreprises (CFE), provided the rental accommodation is part of your home, whether principal or secondary residence, and subject to no decision to the contrary by the local council. That is to say, statute grants the exemption, but local councils have the power to remove it.

The declaration you make must state the identity and address of the owner, the address of the property, the number of rooms, the number of bed-spaces and the (estimated) letting periods.

Micro-Entreprise Business in France What is a Micro-Entrepreneur? Business Registration Tax Regimes Business Rates Status of Spouse Should You elect for Micro-Entreprise Status? VAT Payment of Taxes and Social Insurance Business Accounting Running a Chambre d’Hote Multiple Business Activities 10.

Running a Chambre d’Hote

The chambre d’hotes has to be furnished, needs to be provided with linen and must include breakfast. The stay is charged on a night by night basis. If you plan to serve alcoholic drinks to your guests, you will have to request a drink licence from your Mairie and comply with a training called formation permis d’exploitation.  

However, you will normally be liable for the domestic rates – the taxe d’habitation and the taxe fonciere.

In recent years there has been some attempt at clearer delineation.

Otherwise, below the annual figure of €5,165, there is no obligation to register as a business and pay business social security contributions.

Home Blog The differences between a gite, chambre d’hotes and table d’hotes in France The differences between a gite, chambre d’hotes and table d’hotes in France By Valérie Aston on 9 May 2017 · Viewed 8083 times · Questions

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Profits from chambre d’hôte revenues are taxed in the category of Bénéfices Industriels et Commerciaux (BIC), according to the particular tax status of the business.

You can find the list of those communes classified in 2017 at Zones de Revitalisation Rurale – ZRR.

The legal definition of a chambre d’hôte is accommodation that comprises furnished rooms in the owner’s home to accommodate tourists on a payment basis, for one or several nights, accompanied by services.

A chambre d’hôte with a turnover of under €82,800 (2018) is not obliged to charge VAT. This threshold can be exceeded in a single year to €91,000 without imposing a VAT requirement.

In a parliamentary response to this issue in the past the government have stated that the two are treated separately for tax and regulatory purposes.

Alternatively, it is possible to opt for a fixed income tax charge, called the versement libératoire de l’impôt sur le revenu, which you can read about in other pages in this guide.

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Farmers who run a chambre d’hôte as a secondary activity register through the local Chambre d’agricuture.

Perhaps a more pertinent distinction is that a chambre d’hôte owner also lives on the premises, but this characteristic is not used in statute.

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In such circumstances, an owner with no business registration would then be liable for the social charges CSG/CRDS at the rate of 17.2% on net taxable income. That is to say, after the standard 71% allowance or actual costs, however you decide to be taxed.

Since 2018 this threshold is now distinct from that required to maintain micro-entrepreneur tax status. See our page on VAT elsewhere in this guide.

You need to make specific application each year using Form Cerfa n°1356701 for the tax d’habitation and Cerfa n°1553201 for the taxe fonciere.

Those whose net income (revenu imposable) from the activity is at least €5,165 (2018) are liable for the full panoply of social security obligations at the rate of circa 45% of net income, assuming they adopt the tax status of regime réel.

A gite can be declared as a professional activity, hence being registered with Registre du commerce. Or it can be register as a non professionnal activities called Loueur Meublé Non Professionnel (LMNP), if it is a secondary source of income.

Where the rental accommodation is not part of your home, whether primary or secondary residence, no automatic exemption exists. Any exemption that may be accorded must, in such circumstances, be at the express decision of the local council for all similar properties in the commune.

Nevertheless, within rural development areas (Zones de Revitalisation Rurale – ZRR) chambres d’hôtes (and classed gîtes) can obtain exemption from the taxe d’habitation and the taxe fonciere, for that part of the accommodation that is used exclusively for letting purposes, provided the property is either part of your principle residence or second home.

You are thinking about starting a guest house in France and are wondering what are the main differences between a gite, chambre d’hotes and table d’hotes. This article summarises the characteristics of each accommodation.

A gite is a short term and self catering accommodation rental for holiday makers. The gite could be a flat, a house or a cottage. Most gites are self catering and the owner may also provide extra services such as cleaning services, bed sheets or activities (tours, yoga classes, retreats).

Gites, chambres d’hotes and table d’hôte questions and answers

A discount is applied from the base calculation based on duration of opening period.

It should also be noted that all chambre d’hôte owners, irrespective of business registration, are obliged to make a formal declaration of their activity to the local mairie, a process that is separate from business registration.

It must be limited to a maximum of 5 bedrooms, with a capacity to accommodate no more than 15 persons.

Those who opted for the régime réel form of imposition would be taxed on their net profits after deduction of eligible costs.

However, it is not unusually the case that a council decides to simply levy an annual charge on the owner of the premises, based on the size of the establishment and the letting period.

Setting up gites, chambres d’hotes and table d’hôte business in France can be confusing and time consuming to set up.

This definition leaves unstated the position of those who own gite accommodation within their chambre d’hôte complex.

Those registered as an micro-entrepreneur pay social security contributions at the rate of 12.80% (2018) on turnover, whatever the level of their profit.

The law states that if the owner undertakes the activity on an habitual basis they are obliged to register with the Registre du Commerce et des Sociétés (RCS), with registration to the RCS carried out through the local Chambre de Commerce.

Over this turnover, or by election (subject to tax status), they are obliged to charge VAT, at the rate of 10%, on condition that at least three services are provided.

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Any subsequent change in this information should also be notified to the council.

The tax is ostensibly paid by the visitors who stay overnight, for the period of their stay, by adding it to the accommodation charge. The tax is then paid to the council.

There is a fine of around €500 if you fail to declare, although the authorities are not particularly draconian in their enforcement procedures.

I’ve been helping people who want to start or already have a small business set up in France since 2009. After graduating from a Master of Business Administration (MBA) degree, I worked as a senior marketing consultant in the UK and France for various International companies. I worked as a conseillère en création d’entreprises (senior business advisor) for BGE here in France and run this independent business on a daily basis.

The amount charged each year for a modest chambre d’hôte is no more than a few hundred euros.

The activity consists of the provision of overnight accommodation and breakfast.

A tourist tax called the taxe de séjour is collected in around 3,000 communes in France.

All chambre d’hôte owners are liable for social security contributions, but the basis on which they are liable depends on their status and income.

The fact that it is sometimes carried on as an ancillary activity also causes difficulties in defining on what basis the revenues should be taxed.

The Contribution à l’audiovisuel public is payable according to a professional tariff, based on the number of televisions on the premises. A discounted tariff applies.

The frontier area that they occupy, neither traditional furnished rental accommodation nor hotel, means that they have always been in no man’s land between these two statutes.

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There is a specific form (Cerfa N° 14004.01) for you to complete, which you can obtain from your mairie. You would be best advised to send the information by recorded delivery or deliver by hand, in order that you can obtain a formal acknowledgement of receipt of the information.

Finally, beyond the legal and tax considerations, a word of caution needs to be given.

A chambre d’hotes is the French equivalent to a guest home or bed and breakfast. Guests will be staying overnight at your home and their stay will also include breakfast. There are a few regulations to comply with. For instance a chambre d’hotes can only have 5 bedrooms and accommodate a maximum of 15 people.

Those registered as a micro-entrepreneur would be granted a 71% fixed cost allowance against revenue, after which income tax would be payable, subject to total revenues.

There still remains a lack of clarity on the distinction with hotel operations, for where at least three services are provided on an habitual basis – breakfast, cleaning, provision of linen and/or reception – then it is possible for the chambre d’hôte to be classified as an hotel. An entirely different regulatory and tax regime operates for hotels.

There has always been political controversy prompted by a series of legal actions brought by the Union des Métiers et des Industries Hôtelières (UMIH), against chambre d’hôte owners, many of whom they claim are flouting the regulations and effectively operating as hotels.

It is important that you undertake a thorough piece of market research, and that you do not overstretch yourselves, either physically or financially.

If the activity is supplementary to a main commercial activity currently being undertaken, and registered through the RCS, no registration requirement arises.

It is also used to ensure the collection of the tourist tax – taxe de séjour – in those communes where the tax is collected.

Meals should be taken at the family table with the owner. If you plan to serve alcohol, you will have to apply for a drinks licence with your Mairie called licence petite restauration and take a compulsory training called stage permis d’exploitation costing about 250. Finally diner cannot be served to the passing trade or you will have to comply with restaurant regulations. 

There has historically been uncertainty surrounding the legal and fiscal status of chambre d’hôte owners.

This page provides a summary of the questions asked in the forum. If you have any questions, or other questions related to business in France, I’ll be happy to answer them.

Table d’hotes is for the owners of chambre d’hotes also wanting to provide diner to their guests. Once again there are some regulations to comply with. For instance the owner of the table d’hotes must only offer one menu, preferably composed of local products produits du terroir. This means that you cannot offer two starters, two main meals and three desserts.

Many prospective expatriates to France are under the mistaken belief that running a chambre d’hôte is easy and profitable. This is far from a universal truth.

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