The Le Meur Law, enacted on 19 November 2024, marks a turning point for furnished tourist rentals in France. Designed to rebalance housing supply against tourism pressure, it gives communes new regulatory levers and durably reshapes the fiscal and energy framework of the activity.
For ski-resort owners, where the furnished tourist rental is often the core of a wealth strategy, the stakes are real. Some provisions depend on local decisions, others apply automatically, and all warrant careful reading.
This guide sets out the concrete measures of the Le Meur Law and what they mean, from 2026, for a property owner in the mountains.
What the Le Meur Law changes
Law no. 2024-1039 of 19 November 2024 pursues a clear objective: to give communes the means to control the growth of furnished tourist rentals in their territory. It acts on several fronts at once, rental duration, co-ownership, energy performance and taxation.
This is not a ban but a framework. For a structured and compliant owner, these changes are manageable; for an improvised operation, they can become an obstacle.
The possible lowering of the nights cap
One of the most discussed measures concerns the primary residence. Until now, an owner could let their primary residence as a furnished tourist rental up to a limit of 120 nights per year. The Le Meur Law now allows communes to lower this cap from 120 to 90 nights per year.
This power is left to each commune's discretion. In resorts, where pressure on housing for seasonal workers and permanent residents is high, the prospect of a lower cap deserves local monitoring. This cap concerns the primary residence; it does not apply in the same way to a property dedicated to letting.
Strengthened co-ownership rules
The law also strengthens the ability of co-ownerships to frame furnished tourist rental activity. Regulations can more easily set out provisions on short-term letting, and decisions relating to the activity now sit within a clarified framework.
In practice, before any letting project, verifying the co-ownership regulations becomes an essential step. A property in a co-ownership that restricts holiday letting cannot be operated freely, whatever administrative authorisations have been obtained elsewhere.
Rising energy performance requirements
Among the most structural changes is the gradual entry of furnished tourist rentals into the logic of the energy performance certificate (DPE).
The Le Meur Law provides for a phased application of DPE requirements to furnished tourist rentals. The aim is to align these dwellings, over time, with the energy performance standards expected of the rental stock, within a compliance timetable.
For an owner, this means that anticipating a property's energy performance is no longer a matter of comfort but a parameter of long-term viability. Insulation, heating or ventilation works, often significant at altitude, are best planned ahead rather than endured.
A tax framework less favourable to micro-BIC
The Le Meur Law forms part of a broader tightening of taxation, extended by the direction taken in the 2025 finance act. The micro-BIC allowances are reduced compared with the previous situation.
As things stand, the reference points are as follows:
- Classified furnished tourist rental: 50% allowance, up to a ceiling of €77,700.
- Non-classified furnished tourist rental: 30% allowance, up to €15,000.
This change reinforces the value, for many owners, of examining the réel (actual costs) regime, which allows deduction of real expenses and depreciation of the property. Classification as a meublé de tourisme also retains a fiscal and commercial advantage. The right choice depends on each situation: to be confirmed with a chartered accountant.
Information current as of July 2026, indicative and not personalised advice, verify with a professional.
What resort owners should anticipate from 2026
The provisions of the Le Meur Law do not all take effect at the same pace, which makes methodical monitoring all the more important. Here are the priority points of vigilance.
- Follow your commune's decisions on the nights cap and local framing of furnished tourist rentals.
- Check your co-ownership regulations before any letting project or acquisition.
- Anticipate energy compliance by planning the necessary works.
- Reassess your tax regime in light of the new allowances.
- Secure your registration and the 13-digit registration number, set to be generalised via the national online service.
These five reflexes distinguish a durable operation from exposure to regulatory risk.
The advantage of structured management
Faced with a denser framework, the value of a professional operator lies not only in day-to-day operation but in continuous monitoring and compliance. Tracking communal decisions, keeping declarations up to date, documenting energy performance, arbitrating tax regimes with the right advisers: all these tasks benefit from a dedicated organisation.
At Serava, this requirement is at the heart of the model. Each property is managed under a mandate compliant with the loi Hoguet, backed by a professional card CPI 67012023000000016 and a SOCAF financial guarantee of €150,000. The owner follows everything in real time from a dedicated portal, where every reservation and every euro is visible instantly.
Entrust your property to Serava
The Le Meur Law does not undermine the appeal of holiday letting in ski resorts: it simply raises the requirements. Well supported, an owner retains the full potential of their property while remaining fully compliant.
Request a free property study: we assess your situation against the applicable provisions and present transparent management, steered from your owner portal.