Income tax - Income from furnished rentals
Verified 21 November 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
The income you earn from renting furnished premises, as a non-professional furnished renter (LMNP), are subject to the progressive income tax schedule. They must be reported as industrial and commercial profits (BIC). The rules differ depending on whether the income of 2023 or those received in 2024. We present you with the information you need to know.
You are considered as a non-professional renter if at least one of the 2 conditions the following shall be completed:
- The annual revenue from this activity for all members of your tax shelter are less than €23,000
- Revenues (rents for furniture) are less than the total amount of other income from your tax household (wages, other BIC: titleContent...).
Revenues 2023
Taxation depends on the type of furnished accommodation you rent:
Répondez aux questions successives et les réponses s’afficheront automatiquement
General case
You have to report the income you earned from renting furnished premises as a non-professional furnished rentals agent (NMPA).
They're industrial and commercial profits (BIC)
You're considered non-professional renter if at least one of them the following 2 conditions are met:
- The annual revenue from this activity for all members of your tax shelter are less than €23,000
- Revenues (rents for furniture) are less than the total amount of other income from your tax household (wages, other BIC: titleContent...).
Occasional rental of a room from your home
Revenues from furnished rentals occasional are taxable in the category of BIC: titleContent.
However, you are exempt if you complete the 2 following conditions:
- You rent one or more rooms of your main dwelling to people passing through
- The revenue collected does not exceed €760 TTC per year.
Usual rental of a room from your home
Revenues from furnished rentals usual are taxable in the category of BIC: titleContent.
However, you do not have to report income from renting (or subleasing) part of your principal residence.
The leased part(s) shall constitute the principal residence from the tenant.
This can be his temporary residence if he is a seasonal employee.
You must set the rental price within “reasonable” limits.
The annual rent shall not exceed (per square meter of living space, excluding loads):
- €199 in Île-de-France
- €147 in other regions
Example :
For a room of 10 m2 in the parisian region, the rent you receive is exempt if it is less than €1,990 for one year. Let a maximum of €165 per month.
Depending on the rental income obtained, you can choose between a plan micro-BIC and the so-called actual profit.
The micro-BIC entitles you to a abatement. The actual plan allows you to deduct your expenses.
The entry thresholds in each of the devices are modified as of the revenues 2023.
However, tax services allow you to stay in the old scheme only for 2023 revenues.
The method of taxation varies according to the type of dwelling furnished:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Long-term furnished rentals
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
Micro-BIC Diet
If your 2023 annual revenue does not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%.
Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
So-called real profit scheme
If your 2023 annual revenue does not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2022 tax filing deadline (in spring 2023).
It is then tacitly renewed each year, unless you give it up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
Rental income over €77,700
If your annual revenue in 2023 is more than €77,700, the so-called actual profit (which may be the simplified actual procedure or the normal actual procedure) shall apply.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
FYI
If it's 1re or 2e year your annual revenues exceed €77,700, you can benefit from the scheme micro-BIC one more year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Furniture for tourism
The method of taxation varies depending on whether the tourist furniture is classified or not.
Unclassified Tourist Furniture
For your 2023 recipes, you can to keep the method of taxation applied in previous years. You can also opting for the new method of taxation implemented from 2023 revenues.
Retention in old device
The method of taxation depends on the amount of your revenue.
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent an unclassified piece of furniture, and your annual revenue collected in 2023 does not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%.
Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2023 does not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2022 tax filing deadline (in spring 2023).
It is then tacitly renewed each year, unless you give it up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
If you rent furnished tourism equipment and your annual revenue collected in 2023 exceeds €77,700, the so-called actual profit applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
FYI
If it's 1re or 2e If you exceed this limit, you can benefit from this plan for an additional year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Option for the new device
The method of taxation depends on the amount of your revenue.
The micro-BIC scheme applies if you do not choose the actual scheme.
If your 2023 annual revenue does not exceed €15,000, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of30%.
Expenses cannot be deducted.
If your 2023 annual revenue does not exceed €15,000, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2022 tax filing deadline (in spring 2023).
It is then tacitly renewed each year, unless you give it up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
If your annual revenue collected in 2023 exceeds €15,000, the scheme real applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
Warning
You should reconstitute an commercial accounts for 2023.
Classified tourist furniture
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 15 000
The method of taxation varies depending on whether the dwelling is located in an unstretched area (classified as B2 or C) or in another area.
To find out in which area your accommodation is located, you can use the following online service:
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent a furnished apartment or a bed and breakfast, and your annual revenue collected in 2023 does not exceed €15,000, the scheme micro-BIC (micro-company) is applicable.
You receive a total rebate of 92%.
You can benefit from a lump-sum allowance for costs of 71%.
You can also benefit from a additional allowance of 21% if your furnished accommodation is located in a non-tense area (classified B2 or C).
Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2023 does not exceed €15,000, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2022 tax filing deadline (in spring 2023).
It is then tacitly renewed each year, unless you give it up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent a furnished apartment or a bed and breakfast, and your annual revenue collected in 2023 does not exceed €15,000, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 71%. Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2023 does not exceed €15,000, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2022 tax filing deadline (in spring 2023).
It is then tacitly renewed each year, unless you give it up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
Rental income between €15,000 and €188,700
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent a furnished apartment or a bed and breakfast, and your annual revenue collected in 2023 does not exceed €188,700, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 71%. Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2023 does not exceed €188,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2022 tax filing deadline (in spring 2023).
It is then tacitly renewed each year, unless you give it up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
Rental income exceeding €188,700
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2023 exceeds €188,700, the so-called actual profit applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
FYI
If it's 1re or 2e If you exceed this limit, you can benefit from this plan for an additional year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 71%. Expenses cannot be deducted.
Bed & Breakfast
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 188 700
The micro-BIC scheme applies if you do not choose the actual scheme.
Micro-BIC Diet
If you rent a furnished apartment or a bed and breakfast, and your annual revenue collected in 2023 does not exceed €188,700, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 71%. Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
So-called real profit scheme
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2023 does not exceed €188,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2022 tax filing deadline (in spring 2023).
It is then tacitly renewed each year, unless you give it up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
Rental income exceeding €188,700
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2023 exceeds €188,700, the so-called actual profit applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
FYI
If it's 1re or 2e If you exceed this limit, you can benefit from this plan for an additional year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 71%. Expenses cannot be deducted.
Depending on your situation (location and personal use of the rented property), you will have to pay the company property tax (CFE).
Consult the company Tax Office (SIE) of the location where the rented accommodation is located to find out whether or not you will have to pay this tax.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Micro-BIC Diet
If you are under the plan micro-BIC (micro-company), you must indicate the gross amount of your income on your tax return online or with the Form n°2042 C-PRO.
You must be registered in the Mermaid Directory of theInsee: titleContent. This formality is free of charge.
It must be done online on the company formalities office.
Once you have registered, you will get a SIRET number to be transferred to your supplementary income tax return.
To perform your tax return, see the following:
- Practical Income Tax Brochure
- Information leaflet on non-professional furnished rentals
- Tax Return Explanatory Note
The check boxes are shown in the practical income tax brochure.
So-called real profit scheme
You must complete the form #2031-SD and post the amounts on your tax return n°2042 C-PRO.
Supplementary declaration of income from self-employed occupations
You must be registered in the Mermaid Directory of theInsee: titleContent. This formality is free of charge.
It must be done online on the company formalities office.
Once you have registered, you will get a SIRET number to be transferred to your supplementary income tax return.
To perform your tax return, see the following:
- Practical Income Tax Brochure
- Information leaflet on non-professional furnished rentals
- Tax Return Explanatory Note
The check boxes are shown in the practical income tax brochure.
Please note
if you rent a furnished apartment to a clientele who stays for a short time (by the day, by the week or by the month) and who does not want to rent it domicile, you have to pay social security contributions if your annual revenues are greater than €23,000.
Revenues 2024
Taxation depends on the type of furnished accommodation you rent:
Répondez aux questions successives et les réponses s’afficheront automatiquement
General case
You have to report the income you earned from renting furnished premises as a non-professional furnished rentals agent (NMPA). These are industrial and commercial benefits (BICs).
You're considered non-professional renter if at least one of them the following 2 conditions are met:
- The annual revenue from this activity for all members of your tax shelter are less than €23,000
- Revenues (rents for furniture) are less than the total amount of other income from your tax household (wages, other BIC: titleContent...).
Occasional rental of a room from your home
Revenues from furnished rentals occasional are taxable in the BIC category.
However, you are exempt if you complete the 2 following conditions :
- You rent one or more rooms of your main dwelling to people passing through
- The revenue collected does not exceed €760 TTC per year.
Usual rental of a room from your home
Revenues from furnished rentals usual are taxable in the BIC category.
However, you do not have to declare income from renting (or subleasing) a portion of your principal residence. This device is open until December 31, 2026.
The leased part(s) shall constitute the tenant's principal residence. This can be his temporary residence if he is a seasonal employee.
You must set the rental price within “reasonable” limits.
The annual rent shall not exceed (per square meter of living space, excluding loads):
- €206 in Île-de-France
- €152 in other regions.
Example :
For a room of 10 m2 in the parisian region, the rent you receive is exempt if it is less than €2,060 for one year. Let a maximum of €171 per month.
Depending on the rental income obtained, you can choose between a plan micro-BIC and the applicable tax system automatically referred to as actual profit.
The micro-BIC entitles you to a abatement. The actual plan allows you to deduct your expenses.
The method of taxation varies according to the type of dwelling furnished.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Long-term furnished rentals
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
Micro-BIC Diet
If your annual revenues do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 50%.
The charges cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
So-called real profit scheme
If your annual revenues do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option had to be exercised before the deadline for lodging the declaration 2024 revenue 2023 (spring 2024).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting fees and charges from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
Rental income over €77,700
If your annual revenue is more than €77,700 in 2024, the actual profit (which may be the simplified actual procedure or the normal actual procedure) shall apply.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
FYI
If it's 1re or 2e year your annual revenues exceed €77,700, you can benefit from the scheme micro-BIC one more year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Furniture for tourism
The method of taxation varies depending on whether the tourist furniture is classified or not.
Unclassified Tourist Furniture
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent an unclassified piece of tourist furniture, and your annual revenue collected in 2024 do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%.
Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2024 do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2023 tax filing deadline (spring 2024).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
Rental income exceeding €77,700
If you rent furnished tourism equipment and your annual revenue collected in 2024 exceeds €77,700, the so-called actual profit applies.
You must determine your net taxable income by deducting lthe fees and charges of your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
FYI
If it's 1re or 2e year you exceed the €77,700However, you can benefit from this scheme for an additional year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Bed & Breakfast and furnished tourist classified
Rental income not exceeding € 188 700
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent a furnished apartment or a bed and breakfast, and your annual revenue collected in 2024 do not exceed €188,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
FYI
The rental of a country cottage is eligible for the scheme micro-BIC only if it is classified as furnished with tourist furniture.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2024 do not exceed €188,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2023 tax filing deadline (spring 2024).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
Rental income exceeding €188,700
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2024 exceeds €188,700, the so-called actual profit applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are a commercial renter.
FYI
If it's 1re or 2e If you exceed this limit, you can benefit from this plan for an additional year. The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
Depending on your situation (location and personal use of the rented property), you will have to pay the companies' property levy.
Consult the company Tax Office (SIE) of the location where the rented accommodation is located to find out whether or not you will have to pay this tax.
The income you receive in 2024 will be reportable in April 2025.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Definition of industrial and commercial benefits (Article 34)
Exemptions for furnished rentals (Article 35a)
Micro-company regime
Online service
Online service
Simulator
Online service
FAQ
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance