The Legal Definition of a Furnished Rental
Under French law, a dwelling is legally furnished — meublé — when it is let with all the furniture and equipment necessary for the tenant to live there immediately and normally, without needing to bring their own. This definition, codified in Article L 632-1 of the Code de la construction et de l'habitation (CCH), conceals a precise technical requirement: the property must contain every item on the statutory list established by décret n° 2015-981 of 31 July 2015.
Before this decree came into force on 1 September 2015, there was no statutory list. Courts had developed a case-by-case jurisprudence on what "sufficiently furnished" meant, producing inconsistent results. The 2015 decree ended that uncertainty by specifying eleven categories of furnishings that must be present in any property let as a meublé. A property missing one or more of these categories is not a logement meublé in the legal sense, regardless of how the lease describes it.
For tenants: if your furnished flat does not meet the statutory standard, the lease may be reclassified as an unfurnished tenancy — giving you stronger notice protection (3-year minimum term instead of 1 year) and a lower deposit cap (1 month instead of 2). For landlords: reclassification triggers the unfurnished regime retroactively, potentially invalidating clauses that were valid under the meublé regime and exposing them to tenant claims.
The 11 Required Furnishing Categories: Interactive Checklist
The décret 2015-981 lists eleven categories of furnishings that must be present in any meublé used as a primary residence. Use the checklist below to verify a property's compliance before signing, or to assess whether a dispute could arise.
What Each Category Actually Means
The decree specifies categories, not exact items, leaving some room for interpretation. Courts have addressed several borderline questions.
Types of Furnished Rental: Primary Residence vs Tourist
The 2015 decree and the eleven-category list apply specifically to furnished rentals used as the tenant's résidence principale. The legal framework for furnished rentals diverges sharply depending on the purpose of the occupation, and it is essential to understand which category applies to your situation before signing anything.
| Feature | Meublé résidence principale | Meublé de tourisme | Bail mobilité |
|---|---|---|---|
| 11-category list applies? | Yes — mandatory | Recommended, not mandatory | Yes — mandatory |
| Governing law | L. 89-462 Art. 25-3 + CCH L 632-1 | CCH Art. L 324-1-1 | CCH Art. L 255-1 (loi ELAN) |
| Minimum lease term | 1 year (9 months for students) | None — up to 90 consecutive days | 1 to 10 months |
| Security deposit | 2 months max | Contractual | None permitted |
| Tenant notice to leave | 1 month | Contractual | 1 month |
| Written lease required? | Yes (contrat type) | Recommended | Yes |
| Mairie declaration required? | No | Yes (in most cases) | No |
The Primary Residence Requirement
For the loi ALUR protections and the 1-year minimum term to apply, the dwelling must constitute the tenant's résidence principale — the place where they habitually live and that constitutes their main home for at least eight months per year. A tenant who is frequently abroad for professional reasons may still satisfy this test if France is their main base. Courts will reclassify an arrangement structured as a tourist rental or seasonal let if the property is in fact used as the tenant's main home.
Many expats arriving in France for a professional assignment are initially housed in short-term furnished accommodation described as a "bail de courte durée" or "meublé touristique." If that accommodation becomes your main residence in France — even after just a few weeks — you may be entitled to claim the primary-residence protections: 1-year minimum term, 1-month notice, and the 2-month deposit cap. This cannot be contracted away. If in doubt, seek advice before signing a renewal or extension.
Consequences of Non-Compliance with the Furnishings List
The consequences of failing to meet the statutory furnishings standard flow in opposite directions depending on whether it is the landlord or the tenant who invokes the deficiency.
- The lease is treated as a 3-year unfurnished tenancy
- The deposit is capped at 1 month instead of 2
- Landlord notice requirements become more stringent
- Any excess deposit already paid is recoverable
- Reclassification of the lease to the unfurnished regime
- Loss of BIC tax treatment (reverting to revenus fonciers)
- Loss of micro-BIC allowance and amortissement
- Repayment of excess deposit to tenant
- Potential liability for any damages caused by the deficiency
The tax consequences of reclassification can be severe. Meublé income is taxed as BIC (bénéfices industriels et commerciaux), allowing depreciation and the micro-BIC allowance. Unfurnished income is taxed as revenus fonciers, with different deduction rules and no depreciation. If a tax authority challenges the meublé status of a property and finds it insufficiently furnished, all BIC deductions claimed for prior years may be disallowed, triggering back-taxes, interest, and potentially penalties. The risk is highest for landlords who have claimed significant amortissement under the régime réel.
Furnished Tourist Rentals: Different Standards
For properties let as meublés de tourisme — short-term holiday or tourist rentals not constituting anyone's main home — the 2015 decree does not apply as a matter of law. The relationship is governed primarily by contractual freedom. However, landlords listing their property on platforms such as Airbnb or Booking.com are subject to the platform's own furnishings standards, which in practice often exceed the statutory minimum.
The classement system for tourist meublé — a voluntary 1 to 5 star classification awarded by Atout France — requires specific furnishings standards at each level, and classification has significant tax consequences: classified tourist meublé retain access to the higher micro-BIC threshold (€77,700 with a 50% allowance) rather than the reduced threshold that applies to unclassified tourist meublé (€15,000 with a 30% allowance) since the 2025 reform (CGI Art. 50-0).
Furnished vs Unfurnished: The Core Distinction
A property is either furnished or unfurnished under French law — there is no intermediate category. The distinction triggers entirely different legal regimes. The line is drawn by the 2015 decree: if all eleven categories are present, the property is meublé; if any category is missing, it is not meublé in the legal sense, and the unfurnished regime applies by default. Courts look to substance, not form — a flat with a mattress on the floor and a microwave oven does not become a legally furnished rental because the lease describes it as one.
Meublé: income taxed as BIC; micro-BIC allowance (30%–50% depending on type); régime réel allows depreciation of building and fittings; potentially reduces taxable income to near-zero.
Nu (unfurnished): income taxed as revenus fonciers; micro-foncier allowance of 30% (threshold €15,000); régime réel deducts actual charges but no depreciation. For landlords with a high-value property, the meublé/BIC path is almost always more tax-efficient — provided the furnishings list is genuinely met.
How to Verify a Property Before Signing
The most reliable way to verify that a property meets the meublé standard is to complete a thorough état des lieux d'entrée (entry condition report) that itemises every piece of furniture and equipment against the eleven-category list. This document, which must be signed by both parties, serves two purposes: it establishes the property's condition at the start of the tenancy for deposit purposes, and it creates a contemporaneous record of what was present.
If a category is missing from the état des lieux, the tenant has a strong basis to demand that it be supplied before taking possession, or to invoke reclassification. In practice, many landlords are unaware of the 2015 decree, particularly foreign nationals who own a French property as an investment. A polite request citing the decree and the relevant legal provision is often sufficient to prompt compliance.
Walk through the property with the landlord or agent and physically verify each of the eleven categories. Pay particular attention to: (1) the freezer compartment in the fridge — open it and check it functions; (2) the cooking equipment — count the rings and confirm an oven or microwave is present; (3) window coverings in every bedroom — absence is common and easily overlooked; (4) crockery and cutlery — check it is sufficient for the number of occupants stated in the lease; (5) cleaning equipment — often forgotten entirely. Photograph everything and request that any missing items be noted in the état des lieux with a commitment to supply them within a specific timeframe.
Whether you need a lease reviewed before signing, advice on whether your property meets the meublé standard, or guidance on the tax implications of your rental status, our guides and legal contacts are here to help.
Book a ConsultationThis article is for general information and educational purposes only. It does not constitute legal advice and does not create a lawyer-client relationship. Laws and regulations may have changed since publication. Always seek qualified French legal advice before concluding, modifying, or challenging a French furnished rental agreement.
Key Legal References
Legal definition of meublé: all furniture and equipment necessary to live immediately without bringing one's own
Mandatory 11-category furnishings list for meublé résidence principale
Primary-residence meublé regime: 1-year term, 2-month deposit cap, 1-month tenant notice
Bail mobilité: 1 to 10 months; no security deposit
Meublé de tourisme definition: short-term tourist rental not constituting main home
Micro-BIC thresholds: classified tourist meublé €77,700 / 50%; unclassified €15,000 / 30% (from 2025)
BIC vs revenus fonciers: meublé income as BIC; unfurnished as revenus fonciers; depreciation available only under BIC
