One debate: A not really professional activity.

For the French tax administration, landlords who rent furnished an habitation must pay the professional tax. This position was discussed by tax lawyers who think that non professional landlords should not pay the professional tax. The highest French court terminates the discussion by confirming the tax administration position.

The decision of the French court dated of March 24, 2006, states that renting activity is always professional regarding the professional tax. The French court does not consider the professional or not status of the landlord. Which is important, is that the service of accommodation was organized by the landlord himself. In the case of leaseback rent scheme, the rent is organized by the professional leaseholder, so it is the professional leaseholder who pay the professional tax

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