Le Meur Act, 2026 taxation and tourist furnished rentals in Alsace: the definitive guide for property owners

Yes, without exception. Universal mandatory registration covers all tourist furnished rentals, whether long-established or newly created. If your property was already registered in a municipality with a voluntary pre-Le Meur registration procedure, you may only need to update your file. If your municipality had no registration procedure — the case for the vast majority of Grand Est municipalities outside Strasbourg-Eurométropole — you must complete registration via the national e-service before 20 May 2026. The obtained number must be displayed on all online listings. In case of doubt, contact the municipality where the property is located directly.

Your property is a classified tourist furnished rental. From 2025 revenues (declared in 2026), the micro-BIC for classified rentals applies up to €77,700 (some sources cite €83,600 after indexation in 2026 — confirm with your accountant). Allowance drops from 71% to 50%. With €45,000 in revenues, you remain within the micro-BIC threshold. Your taxable base goes from €45,000 × (1 - 71%) = €13,050 to €45,000 × (1 - 50%) = €22,500. A significant increase. It is worth simulating the real regime with your accountant: if you have significant charges (loan, works, recent furniture), the real regime may be more advantageous than micro-BIC at 50%.

In 2026, yes — a DPE E remains authorised for rental. The prohibition of DPE E tourist furnished rentals does not come into force until 1 January 2034. However, if your property is in a tense zone (which is the case for Strasbourg and its Eurométropole) and subject to change-of-use authorisation, the new rules require it to show at least DPE E from now — which is already your case. You have until 2034 to reach class D. But you must anticipate: energy renovation works to go from E to D are significant in an old building, and their financing and execution take time. Not thinking about this now means finding yourself in emergency mode in 2032-2033.

Yes — but the Act provides a specific regime for main residences. You can rent your main residence up to 120 nights per year without requiring change-of-use authorisation. However, you must now register (number to display on listings) and provide proof that the property is indeed your main residence (tax notice in your name at the property address). For taxation, if your revenues do not exceed €15,000 for the year, you remain on micro-BIC at 30% allowance if unclassified, or 50% if classified. If you exceed these thresholds, the real regime applies.

Tourist furnished rental classification is a voluntary procedure supervised by Atout France (France's national tourism development agency). A classified rental has been visited by an accredited body (such as Clévacances or accredited tourism offices), meets equipment, surface and comfort criteria defined by ministerial order, and receives a 1 to 5 star classification. The fiscal advantage is significant: 50% allowance instead of 30% for unclassified, and €77,700 threshold instead of €15,000. To obtain classification, contact Atout France (atout-france.fr) or your local tourism office. The procedure takes 2 to 4 weeks and costs between €100 and €300 depending on the body.

No — this measure only applies to properties acquired from 1 January 2026. If you acquired your property before this date and are on the LMNP real regime, the amortisations you have deducted will not be reintegrated in your capital gain at sale. Your situation remains under the previous regime: capital gain is calculated on the difference between sale price and acquisition price, with standard duration-of-holding allowances. Amortisation reintegration is therefore a risk to integrate only in your future acquisition projects, not on your existing property portfolio.

It can limit them, not totally prohibit them. The Le Meur Act allows municipalities to define quotas in their Local Urban Plans (PLU) and reserve sectors for primary residence construction. But it does not give mayors the power to cancel already-granted authorisations or entirely prohibit tourist furnished rentals on their territory. In practice, the most constraining restrictions concern new change-of-use authorisation requests in the most tense zones. If you already have a valid authorisation in Strasbourg or the Eurométropole, it remains valid — but its renewal and potential extension will be subject to the new municipal rules.

Our support covers three dimensions. Regulatory compliance first: we follow mandatory registration obligations for you, verify your number is displayed on all listings, coordinate DPE audit and works planning if necessary, and monitor municipal deliberations that could affect your property. Fiscal optimisation second: we work with our specialist LMNP accountant partners to analyse your situation, simulate micro-BIC versus real regime, and recommend the most relevant tax strategy. Rental performance third: we manage your property with dynamic revenue management based on AirDna-ARTGE data, a pricing positioning that maximises RevPAR without compromising occupancy, and irreproachable operational management that protects your online reputation. Contact us for a free initial audit of your situation.