Online discussions often add to the confusion. So here is a clear, up-to-date version<\/strong>, based on the ministerial responses of 3 June 2025 and current tax doctrine.<\/p>\n\n\n\n The CFE concerns furnished lettings<\/strong>. There are, however, some possible exemptions:<\/p>\n\n\n\n THRS applies if the owner retains the right of use<\/strong> on 1 January.<\/p>\n\n\n\n That's the crux of the matter: If you are free to dispose of it, even theoretically, THRS is due.<\/p>\n\n\n\n This is even the situation the most common<\/strong> as a seasonal LMNP.<\/p>\n\n\n\n The two taxes are not linked:<\/p>\n\n\n\n Yes, in just one case:<\/strong> And this can only be the case :<\/p>\n\n\n\n to a professional holder of the G<\/strong> (Hoguet law).<\/p>\n\n\n\n This is the only situation recognised by the tax authorities in which :<\/p>\n\n\n\n Without a G card = inability to sign an exclusive mandate = the THRS remains due.<\/strong><\/p>\n\n\n\n A concierge service like CLM :<\/p>\n\n\n\n This means that :<\/p>\n\n\n\n This is essential to avoid any ambiguity for owners.<\/p>\n\n\n\n \u27a1\ufe0f False. \u27a1\ufe0f False. \u27a1\ufe0f False if she does not have a G card. CLM can :<\/p>\n\n\n\n CLM cannot<\/strong> :<\/p>\n\n\n\n This is a legal requirement under the Hoguet Act.<\/p>\n\n\n\n In most cases for holiday lets:<\/p>\n\n\n\n CLM can help you understanding your obligations<\/strong>, We'll help you optimise your LMNP tax position and manage your business with peace of mind - while complying strictly with the Hoguet Act.<\/p>\n\n\n\n <\/p>\n\n\n With recent tax changes, many property owners are wondering whether they should pay the CFE (Cotisation Fonci\u00e8re des Entreprises), the THRS (Taxe d'habitation sur les r\u00e9sidences secondaires), or sometimes both.<\/p>","protected":false},"author":1,"featured_media":1903,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,4,2],"tags":[],"class_list":["post-1898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bons-plans","category-fiscalite","category-lois"],"_links":{"self":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/posts\/1898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/comments?post=1898"}],"version-history":[{"count":0,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/posts\/1898\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/media\/1903"}],"wp:attachment":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/media?parent=1898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/categories?post=1898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/tags?post=1898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n\n\n\n1\ufe0f\u20e3 CFE and THRS: two different taxes for two different purposes<\/h1>\n\n\n\n
\u2714 CFE<\/h2>\n\n\n\n
It is payable by anyone operating a furnished property, including those operating a LMNP scheme.<\/p>\n\n\n\n\n
\n\n\n\n\u2714 THRS (Council tax on second homes)<\/h2>\n\n\n\n
\ud83d\udc49 It's not the number of days rented that counts,
\ud83d\udc49 But the possibility of using the accommodation<\/strong>, even rarely.<\/p>\n\n\n\n
\n\n\n\n2\ufe0f\u20e3 Yes: CFE and THRS can be applied simultaneously<\/h1>\n\n\n\n
\n
\n\n\n\n3\ufe0f\u20e3 Can I avoid paying council tax (THRS)?<\/h1>\n\n\n\n
\ud83d\udc49 if the owner does not retain the use of the property at all<\/strong>.<\/p>\n\n\n\n\u2714 If the dwelling is entrusted in EXCLUSIVE MANAGEMENT MANDATE<\/strong><\/h1>\n\n\n\n
\n
\ud83d\udc49 So :<\/h3>\n\n\n\n
\n\n\n\n4\ufe0f\u20e3 What you can't get from a concierge service without a G Card<\/h1>\n\n\n\n
\n
\u274c It cannot not<\/strong> make you eligible for exemption from THRS.<\/h3>\n\n\n\n
\u2714 On the other hand, it can help you understand your LMNP obligations.<\/h3>\n\n\n\n
\n\n\n\n5\ufe0f\u20e3 Common mistakes on the internet (and corrections)<\/h1>\n\n\n\n
\u274c \u201cIf I rent for 120 days or more, I no longer have to pay council tax.\u201d<\/h2>\n\n\n\n
The 120 days concern the registration number<\/strong>, not THRS.<\/p>\n\n\n\n
\n\n\n\n\u274c \u201cYou have to rent 365 days to avoid THRS.\u201d<\/h2>\n\n\n\n
It's not the activity that counts,
but the impossibility of personal use<\/strong>.<\/p>\n\n\n\n
\n\n\n\n\u274c \u201cA concierge service can act as an exclusive agent.\u201d<\/h2>\n\n\n\n
(This is the case for almost all concierge services in France).<\/p>\n\n\n\n
\n\n\n\n6\ufe0f\u20e3 What CLM can actually do (and what the law forbids)<\/h1>\n\n\n\n
\n
\n
\n\n\n\n7\ufe0f\u20e3 Clear summary: who pays for what?<\/h1>\n\n\n\n
Situation<\/th> CFE<\/th> THRS<\/th><\/tr><\/thead> Owner retains use of the property<\/td> \u2714 Yes<\/td> \u2714 Yes<\/td><\/tr> Owner waives use (exclusive mandate Carte G)<\/td> \u2714 Yes<\/td> \u274c No<\/td><\/tr> Income < \u20ac5,000\/year<\/td> \u274c No<\/td> \u2714 Yes if used<\/td><\/tr> Rental of part of the principal residence<\/td> \u274c No<\/td> \u274c No<\/td><\/tr> Concierge service without a G card<\/td> \u2714 Possible management<\/td> \u2714 THRS due<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\n\n\n\n8\ufe0f\u20e3 Conclusion<\/h1>\n\n\n\n
\n
![\"\"](\"https:\/\/clm-conciergerie.fr\/wp-content\/uploads\/2025\/12\/image-1-1024x683.png\")
<\/figure>\n<\/div>","protected":false},"excerpt":{"rendered":"