Taxation of income derived from the occasional leasing of furnished property

In his article “Les revenus tirés de la location meublée occasionnelle relèvent désormais des bénéfices industriels et commerciaux” (Expression Acheter-Louer.Fr, n° 55, mars-avril 2017), Réginald Legenre, Of Counsel, explains how all income derived from the leasing of furnished property since 01 January 2017 is to be declared as industrial and commercial business income (BIC), whether the property is leased occasionally or on a regular basis.


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