Bed & Breakfast (and table d'hôtes)

Verified 18 October 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Offering a bed and breakfast involves welcoming the client, renting him a furnished room with access to a bathroom and a toilet, and providing him with breakfast. It is a professional activity of a commercial or agricultural nature. It can be practiced all year round or in season. It must be limited to 5 rooms and 15 guests at the same time. The landlord must first register in the city hall, register and join the Social Security.

Capacity

The capacity is limited to 5 bedrooms and to 15 customers at the same time.

Please note

if you wish to rent more than 5 rooms or to accommodate more than 15 guests at the same time, this activity corresponds either to the running of a hotel or to the rental of guest rooms. In such cases, the regulations of the institutions receiving from the public (ERP) including fire rules and accessibility rules for persons with disabilities.

Mandatory benefits

The rental of a bed and breakfast includes the following 2 services:

  • One night including the supply of linen
  • A breakfast

Reception must be provided by the renter, who lives on the premises.

Each guest room must give access to a bathroom and a toilet.

It must comply with the regulations in force in the fields of hygiene, safety and health (without additional charge) that apply to tourist accommodation.

Please note

Hygiene rulesare those that apply to any tourist accommodation defined by the public health code to ensure consumer protection. The manager must therefore ensure regular cleanliness of the premises for the good reception and health of the clients. The Departmental Directorate for the Protection of Populations (DDPP) carries out regular checks on the guest rooms.

Optional Service: Host Table

The name host table indicates that the bed and breakfast renter offers a meal offer. The table d'hôtes is not a restaurant. This service complements the accommodation, reserved for the guests of the guest rooms. The meal should be taken at the family table. It must consist of a single menu.

The host table is subject to a number of regulations. Among them:

  • Obligation to inform the consumer about the prices charged (including or not including beverages, for example)
  • Compliance with hygiene and food safety rules (supply of drinking water, hygiene of surfaces and utensils, sanitary facilities for staff, ...)

If the renter offers alcoholic beverages as part of the meals, he must have a restaurant or beverage outlet license. The sale of non-alcoholic beverages is free.

Room

The minimum surface area of each room must be 9 m² (excluding sanitary facilities), with a ceiling height of 2.20 m minimum. Generally, for commercial reasons, it is accepted that a room cannot be less than 12 m².

The minimum floor area of the room, excluding sanitary facilities, is 7 m2 for 1 person, 9 m2 for 2 people, 14 m2 for 3 people, 18 m2 for 4 people and 23 m2 for 5 people. In the case of 5 persons, the volume of air shall not be less than 11 m3 per person.

Each room must provide access (directly or indirectly) to a washroom and toilet and must comply with hygiene, safety and health regulations.

FYI  

the price of the tourist tax and the price of the services provided incidental to the nights or stays must be displayed in the guest room.

Price

The price is free, but must take into account the comfort of the room, the services offered and the tourist attraction of the region.

The bed and breakfast renter is subject to the same transparency obligations as a hotelier vis-à-vis the client regarding information on prices.

Outside the property and close to the main public entrance

The following information shall be provided:

  • Price of the next night in a double room, or maximum price charged for an overnight stay in a double room during a period including the next night (if these services are not marketed, price of the most popular accommodation service with its duration)
  • Price of breakfast (and whether or not the price of this service is included in the price of the night)
  • Whether or not there is an Internet connection in the rooms (and whether or not the price of this service is included in the price of the night)
  • How to access price information for all other commercialized services

Location of customer reception

The following information shall be provided:

  • Arrival and departure times (and surcharges for late departures)
  • Price of the next night in a double room, or maximum price charged for an overnight stay in a double room during a period including the next night (if these services are not marketed, price of the most popular accommodation service with its duration)
  • Price of breakfast (and whether or not the price of this service is included in the price of the night)
  • Whether or not there is an Internet connection in the rooms (and whether or not the price of this service is included in the price of the night)
  • Information on the prices of all other marketed services

In each room

The following information shall be provided:

  • All prices of services provided incidental to overnight stays
  • How to access this information

FYI  

prices include taxes and services (including VAT). Their display shall bear this indication.

Individual font card

The bed and breakfast renter must have a individual policy sheet to any foreigner customer.

Delivery of a detailed invoice to the customer

One itemized invoice indicating the total of the sums due will be given to the customer as soon as the price of the service reaches €25, or at his request.

In particular, the invoice must include the detailed statement in quantity and price of each service provided and the total amount due. The note must be made out in duplicate and the original given to the customer at the time of payment.

In case of dispute

The landlord who misleads the customer by misusing the bed and breakfast label or who provides him with incorrect or misleading information about the accommodation, risks criminal sanctions.

In this situation, the client can contact the Departmental Directorate for the Protection of Populations (DDPP or DDCSPP) which can investigate and, if necessary, fine the renter:

The customer can also deposit a complaint to the public prosecutor of the court of the place of hire.

Registration of the activity

Where the activity of bed and breakfast is habitually carried out, it shall constitute a commercial activity.

The bed and breakfast renter must declare his activity by registering at the SCR: titleContent and the RNE: titleContent

It must be registered, including where the activity is carried out under the simplified micro-social scheme (or micro-entrepreneur scheme).

The application for registration must be made on the website of the company formalities office:

Company Formalities Window

Warning  

Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.

These steps are mandatory, regardless of the income generated by the bed and breakfast.

If the renter does not make them, renting a bed and breakfast is an offense for concealed work.

If the landlord voluntarily gives inaccurate information, he or she may incur up to €4,500 fine and 6 months imprisonment.

Affiliation to social security

The self-employed bed and breakfast operator must be insured under the social scheme for self-employed persons (TNS) in respect of sickness, maternity, old age, invalidity and death insurance:

  • Either with the Social Security of the self-employed. Membership is compulsory when the taxable income from the activity of bed and breakfast (including table d'hôtes activity) exceeds €6,028. In the case of a lower income, there is no obligation of membership. The income generated by the rental is then subject to the social contributions on income from assets at the overall rate of 17.2%.
  • Or, for farmers, with the Mutualité sociale agricole (MSA)

Statement in town hall

Any resident who wishes to offer to rent one or more bed and breakfast must make a prior declaration to the town hall of his place of residence. If he does not do so, he risks a €450.

The following online service shall be used:

Declare in the town hall of bed and breakfast

FYI  

any changes to the information provided shall be rereported using the same online service.

Labeling

There is no official star rating for hotels, campsites and furnished tourist goods.

However, there are private labeling schemes (brands, charters, labels).

If the accommodation is in a condominium

If you wish to offer to rent one or more guest rooms and your accommodation is located in a condominium, you must beforehand verify that the co-ownership rules do not prohibit it.

Income tax

If it is customary, then declared in the SCR: titleContent, the activity of a bed and breakfast falls under the tax regime of the para-hotelerie, and not that of the furnished rental.

Income must be reported for income tax purposes under one of the following plans:

If the income does not exceed €760 every year, the bed and breakfast renter is exempt from income tax (except for micro-companies).

Value added tax (VAT)

If he does not meet the conditions for exemption from VAT, the bed and breakfast rental is subject to VAT at the rate of 10% for the provision of accommodation and table d'hôtes (except for alcoholic beverages taxed at 20%).

This tax is directly charged to the customer. It is at the bed and breakfast rental of the to collect on taxable transactions and to declare it.

Territorial Economic Contribution (CET)

The activity of bed and breakfast is due to the CET, which consists of the company property tax (CFE) and the value added contribution of companies (VAAE).

The company property levy (CFE) is based only on property subject to property tax. This tax is payable in each municipality where the operator has premises and land linked to his activity.

Some B&B rentals can benefit from exemption or discount from the CET.

Tourist tax

The municipality can ask the guest of a bed and breakfast located in its territory to pay a tourist tax.

This tax is payable by the customer to the bed and breakfast rental company, which then pays it to the municipality.

An online service allows you to know the amount of the city tax:

Tourist tax rates per municipality

FYI  

the rate of the tourist tax must be displayed in the guest room.

Residential and property taxes

Please note

The residential tax on principal residences has been removed since 1er January 2023. She remainder due for secondary residences.

The housing tax applies to leased premises, even if they are subject to the FTC, because they are part of the personal dwelling of the renter.

Use as the destination of the premises remaining the dwelling, there is no change of use or destination to be made.

The housing tax is calculated on the rental value.

Its applicable rate varies according to the municipality.

However, an exemption from housing tax and property tax may be granted on the deliberation of the municipality to the guest rooms located in Rural Revitalization Area (RRZ).

Request the exemption from the housing tax for bed and breakfasts and tourist furniture located in rural revitalization areas (RRZs)

Apply for property tax exemption on built-up property (TFPB) for hotels, tourist furniture or bed and breakfast in rural revitalization areas (RRZs)

FYI  

renters of bed and breakfasts located in their dwelling are exempt from the companies' property tax (CFE). Where the rented room is outside the personal dwelling, this tax is payable, unless otherwise decided by the municipality.

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