Article D.321-2 Code de Tourisme

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Article D.321-2 Code de Tourisme

Does anyone have any experience of a tourist operator being forced to leave a site due to the requirements of Article D.321-2 of the Code de Tourisme?

This article states that in order to operate a Residence de Tourisme, there must be a minimum of 55% of the properties under lease.

Also, what are the implications for owners in this event?


Dear Cath, 

In this case the residence is not anymore classified as a "résidence de tourisme" in accordance with the article you refer. 

Therefore, the tax regime will not anymore apply to owners and they should find shortly a new management company to operate the building to get back the classification. Should they not find a new management company, they could loose the benefit of the tax regime and face a tax reassessment. 

Kind regards, 


Important : We revert to you in the framework of our partnership between our firm and the the owner of the website However, this answer does not constitute a lawyer / client relationship and the firm or the author cannot be held liable for the recommendations made.  

An alternative to finding a new management company is for owners to setup a self-manage or autogestion setup under "Article D.321-2 Code de Tourisme" and sign leases with yourselves or owners own SAS company.



This setup has been in existence since 2010 and also allows shorter bail-interessements to be used instead of bail-commercial.

However owner will need to exit the original bail-commercial with original operator first. That operator may prefer to keep you tied to that lease so you may need to negotiate an exit first or wait until they go into administration.

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