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The primary residence is, by definition, the actual home of the taxpayer. A home is "primary" when the taxpayer -and family- live there, and their center of the material and professional interests are there. This type of rental is subject to the law of July 6, 1989, Article 2, which defines the primary residence as accommodation occupied for at least eight months per year, except for professional obligation, health reason, or force majeure by the Tenant or spouse. It is impossible to have two primary residences.
Furnished main home contract
Lease defined by decree and subject to the law n° 89-462 of 06.07.1989 (Alur law). This contract is less flexible than the second home lease.
Minimum 1 year or nine months for a student. When the Lessor or the Tenant gives no leave, the lease is tacitly renewed for one year at the same conditions, at the end of the lease.
In certain areas, called "tight areas," there is an imbalance between housing supply and demand, which leads to difficulties in accessing housing. Since 2018, rents have been regulated in Paris (Alur law). A decree sets each year the maximum amount of rent evolution. In the main residence contract, there is a distinction between rent and charges. Therefore, the Lessor must ask for the statement of the expense accounts from the Property Manager to get the costs recoverable from the Tenant. The rent excluding charges must not exceed the increased reference rent. (see Paris rent framework)
Two months rent excluding charges
One month's rent, including charges (Intervention fees, negotiation, and file), and VAT.
€ 12 vat included / m2 TTC (Toutes Taxes Comprises) = VAT 20%
Leave issued by the Tenant: The Tenant can give notice at any time, with a period of one month.
Leave issued by the Lessor: The Lessor can give leave to his Tenant at the end of the lease in three cases:
The Landlord must give notice to the Tenant at least three months before the end of the lease.
In the fiscal sense of the term, "secondary residence" designates any accommodation that is not one's primary home. One can only have one primary home. It is called the French Civil Code leasehold.
The "secondary" residence's lease contract does not depend on the law of 07.06.1989
A secondary residence lease is a housing contract that determines the rental of a secondary property. It is less strict than the principal residence lease. The owner and the Tenant freely define the terms of the contract: rent, rental period, notice period, etc. With this lease, the Civil Code prevails (articles 1708 and following).
The parties decide freely on the lease duration and a tacit renewal clause or not.
The rent is fixed freely between the parties. Often, the total rent amount includes the Lessor's rental charges, but nothing prevents the latter from requesting a fixed price or a provision.
Two months rent including charges
100 € TTC
Rental period from 1 year to 3 years:
Rental period under one year:
8. Notice of leaving:
Leave issued by the Tenant:
At any time by notifying the Lessor 1 month ahead of the leaving date.
Leave issued by the Lessor:
Three months before the end of the contract or before the last renewal.
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