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Article L422-2 of the French Tourism Code

Article 1459 of the General Tax Code sets out the rules governing the exemption from business property tax for people who rent out furnished accommodation classified under the terms of article L. 324-1.

Original in French 🇫🇷
Article L422-2

Les règles relatives à l’exonération de la cotisation foncière des entreprises applicable aux personnes qui louent en meublé des locaux classés dans les conditions de l’article L. 324-1 sont fixées par l’article 1459 du code général des impôts.

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