The owner who chooses this type of hiring must however take care, under penalty of requalification - more and more frequently pronounced by the courts - in not furnished hiring which subjects the contract to the constraints of the law Mermaz (*), so that furnishing and the domestic equipment (crockery, equipment of kitchen, household utensils) must be sufficient to make it possible the occupant to settle there while bringing practically only its personal effects there! The furnished hiring was framed when housing is intended for the principal dwelling of the tenant if the owner financial backer rented “usually” more than four furnished residences. These provisions were extended by the law of January 18, 2005 of programming for social cohesion to all the furnished hirings intended for the principal dwelling. The lease must be written and must be one year minimum. ; they should a priori relate to only the new hirings concluded after the into force entry from the law.

For the other conditions of the lease and a fortiori for the other beams, C `is the contractual freedom which prevails, and with title back-up troop, articles 1708 to 1760 of the Civil code. In all them case, it is recommended to specify in the lease the nature of the recoverable loads near the tenant (attention: the owner can with of furnished to recover loads, taxes, even of work which it could not recover in not furnished hiring!), the amount of the deposit (which itself is subjected to no limitation, just as the rents required in advance. Not most important and to neglect under no pretext: L `inventory of fixtures and L `detailed inventory of furniture. This last document must list the pieces of furniture and all the equipment placed at the disposal of the tenant, like what is done for the seasonal hirings. It must also be specified if the insurance for the furniture of the owner falls or not to the tenant, in addition to that which it must subscribe for his personal effects and its civil liability. Leave of the tenant and the owner When housing is intended for the principal dwelling of the tenant, this one can constantly give leave subject to a one month notice. In the term, the lease is tacitly renewed for one duration D `one year.

 However, the financial backer who wishes, with L `expiry of the contract, to modify the conditions of them must inform the tenant with a three months notice; if the tenant accepts the new conditions, the contract is renewed for one year. The financial backer who does not wish to renew the contract must inform the tenant by respecting the same notice; the reasons for nonrenewal of the contract from now on are framed as for the beams of naked buildings: it is a question of the “decision of taking again or of selling housing”, or “a legitimate and serious reason, in particular L `inexecution by the tenant of L `one of the obligations falling on to him”. In the other cases (hiring of second home for example), and unless the lease does not stipulate one fixed duration without possibility of renewal, the lease is prolonged at the unbounded limit of duration. It can also provide, which is most frequent, that it tacitly renews for an identical duration or a specified duration. Only a leave delivered by one or the other of the parts can put an end to it. The methods of delivery of the leave and in particular the duration of the notice are free and must be specified in the lease; failing this, it is the regional use which applies…

Caution: in this case, unless the lease does not envisage different methods, the tenant not more than the owner cannot give leave before the expiry: if it must for some reasons that is to leave the hiring in the course of lease, it owes the rents and the loads until the end of the latter, or at least until its possible re-letting! The owner on its side can, always if the lease is not intended for the principal dwelling, not given leave without owe any justification, to relet someone else, or n the other hand to require renewal an increase in rent… Let us note also qu `an installation was introduced by amendment into the law of July 26, 2005 relating to the development of the services to the person and carrying various measurements in favour of social cohesion: it makes it possible a financial backer to reduce to nine months instead of one year the lease D `a hiring furnished to a student, in order to L `align over the academic year and, in the tourist areas, to combine this type of hiring with seasonal hirings for the holiday makers. This amendment removes in the tread for these hirings the right to the tacit extension.

A taxation different from that applied to an empty hiring The incomes of the furnished hiring are subjected to a particular taxation, that of the industrial and commercial benefit (BIRO) whereas the incomes of the empty hirings are included in the category of the land incomes. Few financial backers can claim with the statute of professional hirer out with of furnished (minimum 23.000 euros of receipts including all taxes drawn from the hirings with of furnished or 50% with the total incomes), certainly interesting but with the multiple constraints and in particular those of L `inscription to the register commercial, of contribution to the cases of nonpaid and behaviour D `a serious accountancy; the others can profit from the mode of the “microphone-BIRO” (simplified mode of the industrial and commercial benefit): the deduction of the loads contractual and is fixed at 72%, which is interesting, except in the event of important work and D `loan; indeed, in the traditional hiring, not only those are deductible entirely, but in addition the deficit can be deferred on the total income jusqu `to 10.700 euros height! In addition, the furnished hirer out of is also subjected to the professional tax. Attention with L `L631-7 article… C `is a detail that many owners are unaware of: the same article of the Code of construction and the dwelling which subjects to authorization preliminary to the change D `use of the buildings intended for L `dwelling in the communes of more than 200.000 inhabitants and the departments of the Top-of-Seine, the Seine-Saint-Denis and the Valley-of-Marne, S `as applies to the furnished buildings others as those intended for L `principal dwelling of the taker, compared to commercial buildings (L631-7 article)…

 With Universimmo.com