Regulation . Last updated 2024-2026

The 2024 Le Meur Law: what changes for your furnished tourist let in Dijon.

Law No. 2024-1039 of 19 November 2024 substantially reshaped the regulatory and tax framework for furnished tourist lets in France. Here, point by point, is what changes in practice for owners with property in Dijon. This is a non-exhaustive guide, to be complemented by personalised tax advice.

Important note: the information below is indicative and aimed at property owners. For any tax or contentious decision, consult a French tax lawyer or an LMNP-savvy accountant. Our partner firm can be introduced free of charge.

CHG 01

Energy Performance Certificate (DPE)

Before 2024

No DPE requirement for short-term letting of a furnished tourist property.

Since November 2024

DPE mandatory from 1 January 2025 for any new letting. Properties rated G banned from 2025, F from 2028, E from 2034.

IMPACT

Owners of pre-war stone buildings in Dijon centre, or 19th-century maisons de faubourg around Wilson and Drapeau, often need roof insulation plus a more efficient heating system. Typical cost: 8,000 to 25,000 €. The French MaPrimeRénov' tax credit is available, including for non-resident owners renting out the property.

CHG 02

Tightening of the micro-BIC tax regime

Before 2024

50% standard deduction on unclassified furnished tourist lets (up to 77,700 € of receipts).

Since November 2024

Deduction cut to 30% for unclassified lets, ceiling lowered to 15,000 €. For classified (star-rated) furnished lets: deduction drops from 71% to 50%.

IMPACT

The régime réel (real expenses regime) becomes more advantageous almost systematically above 10,000 € of annual receipts. Worth reviewing with an LMNP-savvy accountant.

CHG 03

Strengthened powers for town halls

Before 2024

Town hall declaration required but rarely policed.

Since November 2024

Mayors may cut the cap on primary residences let as furnished tourist lets from 120 to 90 nights a year. Heavier sanctions (up to 100,000 € fine for failing to display a registration number).

IMPACT

Dijon Métropole has not yet activated this measure, but the draft 2025-2030 Local Housing Plan refers to it. Best to anticipate by completing a full declaration with Dijon town hall.

CHG 04

Change-of-use compensation

Before 2024

Change-of-use procedure left to local discretion. Few towns enforced it.

Since November 2024

Towns in 'tense' housing zones may require compensation: for each square metre let as a furnished tourist let, an equivalent square metre of office space must be converted into long-term housing.

IMPACT

Dijon is classified by the prefecture as a moderately tense zone since 2024. The historic centre (UNESCO Climats sector) could be included in a future prefectoral order. Worth watching in 2026-2027.

CHG 05

LMNP / LMP status: thresholds tightened

Before 2024

LMNP up to 23,000 € of receipts or below 50% of household income. Beyond that: LMP status with mandatory social contributions.

Since November 2024

Thresholds unchanged but stricter alignment on declared income. Anti-optimisation measures between members of a family SCI.

IMPACT

Complex ownership structures around Dijon (SCI, dismemberment, joint ownership) should be re-audited in 2025. Notarial advice recommended.

Is your property compliant with the Le Meur Law?

We run a free compliance audit for owners in Dijon: current DPE, micro-BIC versus real expenses regime, LMNP/LMP status, town hall declaration. Written diagnosis within 48 working hours.

Compliance service Free property estimate

Statutory sources

Law No. 2024-1039 of 19 November 2024 strengthening local regulatory tools for furnished tourist lets
French Tax Code, articles 50-0, 151 septies and 155 bis
French Tourism Code, article L324-1-1 as amended
Service-Public.fr . Furnished tourist let practical sheet 2025 (in French)