Subsection 1: General provisions.

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Article D324-1-1

French Tourism CodeIn force

Updated 8 Nov 2023

I. - The declaration of rental of a furnished tourist accommodation, whether or not it is classified within the meaning of this Code, provided for in II of article L. 324-1-1, must be sent to the mayor of the municipality in which the furnished accommodation is located by any means that enables an acknowledgement of receipt to be obtained.

The declaration must specify the identity and address of the declarant, the address of the furnished tourist accommodation, the number of rooms making up the accommodation, the number of beds, the planned rental period(s) and, where applicable, the date of the classification decision and the level of classification of the furnished tourist accommodation.

II. - The declaration, made by means of a teleservice under the conditions laid down in III of article L. 324-1-1, indicates :

1° The identity, postal address and e-mail address of the declarant ;

2° The address of the furnished tourist accommodation, specifying the building, staircase, floor and flat number where the accommodation is part of a building comprising several premises.

Where this option is available, the declarant may indicate the unchanging number identifying the accommodation as shown on his council tax notice, instead of the information mentioned in the first paragraph of this 2° ;

3° Whether or not it is the main residence;

4° The number of rooms in the furnished accommodation, the number of beds and, where applicable, the date of the classification decision and the level of classification or any other recognition of the quality of furnished tourist accommodation.

A declaration number is issued immediately by the local authority. This number is made up of thirteen characters divided into three separate groups:

- the official five-digit geographical code for the commune in which the accommodation is located ;

- a unique six-digit identifier determined by the local authority;

- a two-character alphanumeric control key, determined by the local authority.

III. - Any change to the information contained in the declaration referred to in I or II of this article must be the subject of a new declaration.

Mariela Petrova

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Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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