Furnished rental offers tax advantages to the landlord, but in return the landlord is obliged to provide certain equipment to the tenant.

There are several advantages to this type of rental. Furnished accommodation is generally more expensive to rent than empty accommodation. And the tax regimes entitle the landlord to deductions on the rental income received, or even allow the depreciation of the property to be deducted. In exchange, landlords must provide their tenants with a minimum level of equipment, if the property is occupied as their principal residence. According to the law of 6 July 1989, these facilities must "enable the tenant to sleep, eat and live adequately in terms of the requirements of everyday life". A decree published in the Journal officiel on 5 August 2015 specifies the mandatory equipment.

Equipment in working order

The law requires the presence of at least 11 items of equipment:

1. Bedding including duvet or blanket

2. A device for blocking out windows in rooms intended to be used as bedrooms

3. Cooking hob

4. Oven or microwave

5. Fridge and freezer or, as a minimum, a fridge with a compartment where the temperature is -6°C or less.

6. Crockery and cutlery for meals

7. Kitchen utensils

8. Table and seating

9. Storage shelves

10. Lighting

11. Housekeeping equipment suited to the characteristics of the property

The landlord is under no obligation to provide new equipment, but it must be in working order, and the bedding must of course be clean. The landlord may offer other equipment, such as a coffee machine, television or washing machine, as long as the 11 compulsory items are provided.

The purpose of an inventory

When the rental agreement is signed, an inventory of the equipment provided can be drawn up. This is not compulsory, but strongly recommended. This document, signed by the tenant, lists all the equipment, room by room, and indicates its state of use. It is attached to the inventory of fixtures. The landlord also undertakes to repair or replace any defective equipment over time.

Absence of one or more items of equipment

If all or part of the list of compulsory equipment is missing, the furnished tenancy may be reclassified as an empty tenancy. In the event of a dispute, the judge may rule that the furniture provided does not allow the tenant to move in immediately. The tenant would then benefit from the rental regime of the law of July 1989, and therefore a three-year lease (as opposed to one year in a furnished tenancy). As a result, the rental income would be taxed as property income, which is far less advantageous from a tax point of view than the system applied to industrial and commercial profits (BIC).

What about furnished tourist accommodation?

Furnished tourist accommodation is not governed by the same law. But it seems obvious to provide as many facilities as possible for holidaymakers staying in the property for a short period...

Translated with DeepL.com (free version)