Vatel Goal : the excellence of Martinican managers

The MILCEM is a Public Employment Service close to the aspirations of 7,000 young people in Martinique. We met Frédérique Dispagne, Director of the Vatel Martinique school. She tells us a little more about this prestigious school of hotel, restaurant and tourism management. The first class of Vatel Martinique will be returning to school next September at the Valmenière Hotel.

• • • • • • • • •


– You are the director of the Vatel Martinique school, can you introduce us to this structure?

Vatel Martinique is a graduate school of hotel, restaurant and tourism management. Our school is a member of the 1st World Group for Hotel and Tourism Management Education: 50 campuses – 7,000 students – 35,000 graduates.

Vatel’s objective is to develop the excellence of tomorrow’s Martinican and Caribbean managers. Our mission is to train, by alternating theory and practice, operational and executive managers in the international hotel and tourism industry.

Vatel combines the hotel values of availability and concentration, expertise and passion.

2 programs are offered :

1st Cycle: Bachelor Manager in International Hospitality (Title level 6 registered RNCP)

2nd Cycle: MBA International Hotel Manager (Title level 7 registered RNCP)

Vatel Martinique prepares its students for management careers in departments as diverse as :

* operational, marketing, sales, management, human resources, communication … adapted to hosting,

* Catering, hotel and tourism operations and entrepreneurship in the hotel industry.

For the moment, Vatel Martinique is recruiting 1st year students who wish to complete a Bachelor in International Hotel Management over 3 years (Bac + 3).

Eventually, a 2-year MBA (Bac + 5 years) will also be offered.

For our return to school scheduled for September 21, 2020, Vatel Martinique sees its promotion complete. It is still possible to apply, the file will be placed on the waiting list.

– Vatel, a prestigious school… A great opportunity for Martinique ?

The tourist job pool directly and indirectly supports thousands of people on our territory Martinique.

The more the hotel business will go up in range, the more it will hire more people. The upscale hotel industry, in addition to its economic role, is the face of an attractive destination.

Hoteliers and the entire sector will have to invest and reinvent themselves.

The rise of the hotel industry as well as the professionalization of bed and breakfasts and furnished tourist accommodation will be done by young people trained for these challenges.

Vatel Martinique is in place to support the professionals of the hotel sector, which is strategic for our economy and our society in Martinique.

– What is your career path ?

I studied at the Lycée Schœlcher in Martinique and then left the island to do an MBA at Vatel Paris (Bac +5).

I recently returned after 19 years of experience in the French and European hotel industry.

My curriculum has revolved around: marketing in Palaces (Le Meurice, Le Plaza Athénée, Le Royal Monceau) then the opening of 3 and 4 star Parisian hotels.

Consulting in yield management (internet marketing) and statistics (market intelligence) in the European hotel industry.

I am determined to contribute with all our team to the growth of Vatel in Martinique and the Caribbean.

Convinced of the determining asset of the mention « Vatel » on my CV and in my professional experiences, I wish that the young people of Martinique also benefit from it.

At the same time, I manage a furnished tourist accommodation in Fort-de-France, because Vatel has allowed me to develop an entrepreneurial know-how.

– What advice would you give to a young person who would like to get started ?

To take the plunge and take risks !

Tourism is a particularly resilient sector, where opportunities will abound once the COVID-19 health crisis is over.

The Vatel school, the experience and the network that results from it, allow young people to very quickly project themselves towards managerial and entrepreneurial careers.

I was appointed Hotel Manager 6 years after graduating from Vatel.


State and OTA’s

In 2018 :

Around $100 billion in market capitalization

Annual revenues of around $93 billion

In 2019, bookings made through the various websites of the Group reached $96.4 billion.

Customers booked the equivalent of 845 million overnight stays, 77 million days of car rentals and 7 million airline tickets. is the leading pure players in the travel industry, there are also Expedia,, Airbnb.

These players benefit from advantageous tax exemptions due to their financial package.

It should be noted that owes €100 million to the French tax authorities, with an adjustment of €356 million in 2015.

GDP of the French State: $2,762 billion in 2018

After COVID, the French government’s GDP would fall by 12.5%, placing it in 7th place in the world economy.

In France, the projected Losses of Tourism related to COVID 19: €40 billion.

When will a State Ministry of Tourism be able to seize these financial windfalls with all its might and defend the interests of French accommodation providers?

Not in 2020…

Confined Hosts

Following the decision to contain the Covid pandemic, advice from hotelkeepers is proving useful.


• • • • • • • • •

The importance of taxation is also underlined in the context of furnished accommodation. At the end of the crisis, do not hesitate to prioritize the classification of your furnished accommodation.

Sharing the best ideas for your vacation rental

Hello to all,

I will have the pleasure of receiving Frédérique Dispagne – hotel owner & seasonal operator – on the Facebook page of J’affiche complet on Monday, May 4, 2020 at 8:00 pm….

Supports & References

Facebook Live Support

Furnished – Classification reference (all categories)

OEC furnished 06-04-2020

In Fort-de-France, the Stay tax is provided by the CACEM.

A Residence Tax Interface Guide makes it easy to update the data.

The tourist tax scale is here.

Take care of yourself

Hotels and Furnished Accommodation, How to Get Along

Commonplace : In many cities around the world, one-time housing platforms are all the rage. AIRBNB type actors are shaking up the codes of accommodation, questioning and transforming them. But if there is a war between Furnished Accommodation and Hotel Establishment, it is because there is a misunderstanding. The objective of this article is to take concrete actions to identify the share of cake of each party.

• • • • • • • • •


Following several serious studies, angelism is no longer in order.

Decrease of the Average Hotel Price

Furnished accommodations undoubtedly lower the average price of hotels.

The 2018 report « Airbnb in Paris: what impact on the hotel industry?  « proposes a new methodology to measure the competitive pressure exerted on the hotel industry.

The results indicate that an increase in the number of Airbnb suppliers in the vicinity of a hotel leads the hotel to lower its price (between 0.75% and 1.6% in 2018).

The effect is amplified on weekend evenings.

The summary report explains two main points:

– Tourists prefer furnished accommodation, and business tourists prefer hotels.

So many ways to enrich a local offer without touching the fundamentals that have made it successful: shared accommodation.

Airbnb essentially targets budget and economic tourism.

Airbnb’s Corporate offer concerns 10 to 15% of its turnover.

While tourists may consider the Airbnb option for an experience, business customers probably don’t have that objective.

There is more substitutability between Airbnb shared accommodations with hotel rooms than between entire Airbnb accommodations and hotel rooms.

The fact that the supply of whole accommodations does not have a negative effect on the price of hotels seems to be consistent with the fact that hotels are more aimed at a business clientele.

– Unranked hotels are the ones that suffer the most from Airbnb’s competition for whole accommodations.

3* and 4* hotels are more impacted than 2* and 5* hotels for shared accommodations.

The 2* is not impacted: it can be assumed that in terms of offers and rates the 2* is equivalent to Airbnb accommodation.

The 5* remains little impacted: it can be assumed that its level of services, personalization and services positions it above the competition with furnished accommodation.

Note: 3, 4, 5 stars are negatively impacted by shared accommodation.

In addition to an overvalued average price, which implies a lower occupancy rate, regulatory disparities exist between the Furnished and Hotels.

Disparate Regulation

Hotel regulations are heavy: every 5 years, a safety and classification visit is mandatory, along with frequent hygiene checks.

The disparity leads to qualify the competition of the furnished apartments as unfair.

In the long run, this lack of regulation of furnished accommodation weighs like a chronicle of announced misfortune, like that of Orinda’s killing in a Villa rented on Airbnb.

The terrible child is as much for hotelkeepers as it is for institutions: the city of Paris intended to force the platform to withdraw more than a thousand ads deemed illegal.

The Court of First Instance dismissed the City in March 2019. To date, Airbnb is required to comply with the ELAN Law, concerning whole houses only.

Platforms are required to communicate to municipalities that have a « registration » procedure in place.

What Actions

When there is competition, two strategies arise:

– The Red Ocean Strategy

In Red Ocean, I fight head-on with my Competitors, until death follows (Red being an allusion to the blood that flows between the competing sectors or companies).

An example of the Red Ocean hotel business is the hybridization of establishments.

Eventually, market shares are shared, uncertain and positioning is blurred.

– The Blue Ocean Strategy

In Blue Ocean, I breathe and I distance myself from my Competitors: I leave them some ground to conquer others.

Once I’ve approached my fields, I anchor and develop them.

An example of Océan Bleu’s hotel business is the eco-lodges or the new human-scale Luxury Homes such as La Réserve.

Act in existing markets

Create new market

Win over rivals

Eliminate competition

Exploit existing demand

Create and capture new demand

Reach the best price/quality ratio

Break de Price/Quality cycle

Pursue differential prices or low cost

Create differential price and High prices

If a destination remains in the Red Ocean, it becomes phagocytic.

The prohibitions, penalties, regulations will not erase the new opportunities and facilities of the Furnished ones.

The power of incitement and mutual finding of common ground is often more perennial.

I am a Hotelier

Business Tourism Spotlight

On the scale of my Establishment

If the corporate clientele represents €5 billion annually, there is necessarily a lion’s share to be cut.

I make available to my Corporate Clients all the amenities they are fond of:

– Fast and easy access: downtown, highway and suburban areas to be favored.

– Presence on the Corporate Reservation Platforms: GDS, Egencia, HCorpo…

– Fast Reservation Tunnel: less than three ring tones phone, email response within the hour…

– Flexible and efficient Check in and Check out, ideally Pre-check in and Pre-check out.

– Customized company billing.

– Efficient and free WiFi.

– Provision of frequently forgotten and necessary items: razor, toothbrushes, shoe shine, 5G key universal adapters.

– Presence of Amenities and Services: Coffee, tea, bottled water…

– Late snack service, room service, reactive dry cleaning.

– In-room work surface, Lobby and work spaces in living areas.

– Affordable early morning breakfast.

– Loyalty program by service or rate.

On the scale of my Destination

The hotelier is above all a receptive. To be exemplary in its services Coporate is not enough.

He coordinates with his tourist collaborators for the structuring of the Business Offer of his destination.

Thanks to its regular surveys of its business clientele’s expectations, the hotelier establishes with its cluster/tourism office the annual action plan to be carried out.

An exemplary case study is that of Lille.

Based on its strategic infrastructure, including the Grand Palais, Lille has been one of the « Top 10 » French cities for hosting European and international congresses since 2014.

Spotlight on High-End Leisure

On the scale of my Establishment

The fundamental challenge is simple to understand: unlike Furnished Hotels, Hotels have 30 to 60% of Social Charges to manage.

And that the challenge is as clear and coveted by Airbnb: a traditional upscale and leisure clientele, familiar with 4 and 5* establishments.

The Hotelier employs young people, supports families and has a social responsibility in its establishment.

In order to achieve a Gross Operating Income of over 30%, which is essential for its re-investment, renovation and, let’s face it… for its own benefit.

The price is higher than and cannot compete with that of the Furnished apartments (between 50 € and 85 € depending on the city).

According to the attractiveness of each destination (agglo, city…), the Hotelier will be able to position his cursor. It will necessarily be higher than the rates resulting from the Furnished accommodation of equivalent category, according to its additional operating lines.

The increase in the price range assumes a human service trained, over-trained, a hotel product worked on in terms of equipment and services.

On the scale of my Destination

Here again, the representative body of the destination has a role to play at first hand.

The CTIG (Tourist Committee of the Islands of Guadeloupe) stands out in this context.

Example of measures characteristic of the virtuous will of the CTIG: aid is granted to accommodation only if it is upgraded.

[La TOUBANA Hotel & spa]

As a hotelkeeper, I avoid :

  • In the middle and low season, to plan my Average Price to win Tourists of Stay already captured by the Furnished ones. I keep my value-added positioning, a better condition of my accommodation, I grant my staff annual vacations, I privilege a local anchorage by pushing with my exemplary conference rooms, my co-working spaces and my catering offer for local Corporates.
  • To yielding too much on the length of stay beyond three nights that pushes away the business clientele.
  • To go downscale by omitting regular staff training, equipment renovations…

And why not, as a Hotelkeeper, tease the Furnished a little?

To appear on temporary hosting platforms. The furnished ones do it well on Booking . The positioning is not blurred as long as the accommodations are correctly referenced.

Propose apartments and not only rooms. Complementary alternative for families or trips with friends, additional income for the hotel and visibility with an exclusively « Furnished » clientele.

I am a Furnished

Standardization of the Offer

I classify myself according to my Furnished services, from 1 to 5*.

By structuring the offer of my destination and its transparency, I communicate commercially on my respect of reception standards.

Focal point on the Tourism of Stay

– Minimum capacity of 2, ideally 3 to 4 people per accommodation, with additional occupancy charged to enhance my Average Price.

– Friendly welcome and departure, full of feelings (fruit baskets).

– Local experience: targeted catering advice, personalized sightseeing tours, transportation rental.

– Provision of extra bed, baby and child accessories, tourist accessories (beach chairs and towels, snowshoes, skiing…).

As a Furnished, I avoid :

  • To go less than 5 nights minimum. It is not necessarily profitable, the margin is gained rather by the length of stay.

– Not to submit myself to hygiene, security and comfort regulations which degrades my e-reputation.

And why not, as a furnished, tease the hotelkeeper a little?

  • On the conviviality of the reception with quality welcome products, fruit baskets, an atypical presentation of the bed?

– Dusting off its services in order to stimulate the hotelier and help him to reinvent himself: an interactive welcome booklet, an atypical breakfast?

In a future article, we will discuss additional services in tourist accommodation.

Succeed in Ranking Furnished accommodation

You propose a seasonal rental (villa, apartment or furnished studio). Convinced by the tax benefits, you wish to be classified as « Furnished Touristic Accommodation » as soon as possible. Good news, the Furnished Accommodation Classification is even simpler than the Hotel Classification.

• • • • • • • • •

Since June 1, 2012, the prefectoral classification has been replaced by the classification of furnished tourist accommodation.

For those who would not be convinced by the only argument of the advantageous taxation (tax abatement of 71% instead of 50%, fixed and reduced tourist tax …), the classification opens to other benefits :

– The possibility of being paid by Chèques Vacances ANCV.

– The commercial promotion, by your care, of your standardized establishment.

– The realistic feeling of structuring your destination by participating in the transparency of its offer, according to the surface areas, equipment and services.

It returns it to you well by a commercial promotion on its window.

Here the inventory of the furnished apartments of the destination Martinique.

It is the Code of Tourism, article L324-1 which regulates the Furnished Accommodation: « Furnished tourism accommodation is furnished villas, apartments, or studios, for the exclusive use of the tenant, offered for rent to a clientele passing through who make a stay characterized by a daily, weekly or monthly rental, and who do not elect domicile there. »

The rental does not exceed 90 consecutive days of rental to the same person.

Individuals as well as professionals can obtain the official name of Meublé.

The procedure is not compulsory, it is voluntary.

It is valid for 5 years.

On the other hand, once your classification has been validated, you must display the classification sign generated by the procedure.

Your request for classification will be declined:

 – If the surface area of your Furniture, including kitchenette, is less than 12m2 or 9 m2 if the kitchen is separate.

– If the shower room and/or WC are not located inside the dwelling.


The Furnished of tourism is obligatorily the object of a declaration in town hall.

This number must be systematically affixed on your photos and advertisements.

The request for classification is made to organizations that have received accreditation from COFRAC (Comité Français d’Accréditation).

The organization validates your request and sends you a preliminary documentation.

The required elements :

– The declaration to the town hall and its Cerfa 14004-02 form.

– A note of commitment of confidentiality on the part of the inspection service provider.

– Form Cerfa 11819-03 of Furnished Tourism Classification.

– The Referentiel de_Classification.

1. Will allow you to position yourself realistically on your star category.

2. It will serve as a guide throughout the classification procedure.

– The Order Form of the Private Organization (on average 150 € to 200 € the visit), to be returned signed.

The investment is largely amortized over 5 years both in tourist taxes and tax relief, not to mention your guarantee of quality with prospective tourists.


You arrive prepared, after reading your Classification Reference (all categories).

The Reference System is explained in your Furniture Inspection Guide.

You agree on a date with the Inspector.

You prefer the dates when your occupancy rate is the lowest.

The visit lasts an average of 2 hours and is carried out in all the units.

Inform your clients beforehand to validate their authorization to visit your furnished property.

The inspection is based on 112 control criteria divided into 3 categories:

– Equipment and fittings.

– Services for holiday makers.

– Accessibility and sustainable development.

As with the hotel classification, the system is based on points, some « mandatory », others « à la carte » or « optional ».

To qualify for the 1, 2, 3, 4 or 5 star category, the furnished accommodation must obtain a number of « mandatory » points and a number of « à la carte » points.

Unlike the hotel industry, you do not prepare a pre-diagnosis and do not determine the category of stars you claim.

It is at the end of his visit that the Inspector will share with you the criteria validated or not, as well as the category of stars you can claim.

If the Inspector believes that you are close to a 4* rating, for example, he will be able to advise you on what additional equipment you need to provide within a given time frame.

Case Study

This is from experience

During my visit by the accredited organization in Martinique (in this case, Gîtes de France), I had to review my copy to reach the desired 3* classification.

In equipment

I was missing toasters, toasters or steamers, bread knives, wine glasses, champagne glasses, aperitif glasses (2 glasses per person), adapters, lids, dishes, bowls, baby chair.

In service to holidaymakers

I was missing up-to-date English and French tourist brochures.

In accessibility and sustainable development

I lacked visibility on my sustainable actions brought to the attention of customers.

In the words of the Inspector:

However, it would be good if you could make an annex document with the gestures to be made in general during the holidaymakers’ stay: for example: Do not leave your waste on the beach, during walks avoid cutting species (flowers, plants) and respect the marked paths, do not leave plastic cups on the banks of rivers, avoid making fires on the beaches and forests etc. ». »

Within a legal period of 10 days, I :

– Purchased the above-mentioned equipment and returned to the Inspector the invoices relating to each purchase.

A slightly salty invoice (more than 500 €, especially due to toasters…), but an investment once and for all.

– Sent by e-mail a photo of the brochures in French and English recovered at the Tourist Office.

– Sent by e-mail a sustainable development guide inserted in my internal rules.

To date, I have dematerialized this information on a tablet that I make available to customers upon their arrival.

In the absence of these elements that arrived on time, I would have been classified Furnished 2*.

After Classification

Within 30 days, you will receive the official classification decision together with the inspection certificate (consisting of the inspection report for inspection firms and the grid for inspection firms).

Once the classification has been officialized, you order your official plaque to be affixed at the entrance of the accommodation.

You start the promotion of your tourist accommodation with the number of stars validated on all the desired supports.

You inform the representative tourist organization (Tourist Office) of your town or city.

Personal flat: to date and despite numerous reminders (8 months), the PATIO GALLIENI has not been updated as a classified furnished apartment on the Official Website of the Martinique Tourism Committee.

You inform your town hall of your classification for the impact on your tourist tax.

Control organisms :

Gîtes de France

05 96 73 74 74

Martinique Tourism Committee

5 avenue Loulou Boislaville

Lumina Tower – BP 7124


05 96 61 61 77

Capitalize on Breakfast as a Furnished Rentals

Welcome à la Maison

As part of the WELCOME A LA MAISON Show, I was able to speak on the theme « Capitalizing on Breakfast » as a furnished tourist accommodation. I edited three articles on breakfast in the hotel sector.

• • • • • • • • •

At first, I thought of duplicating the themes of the articles « Content », « Quality » and « Pricing » specific to the hotel breakfast. By digging its operational application to my own Furnished Tourism accommodation, the Patio Gallieni, I became aware of the off-topic.

Furnished tourist accommodation differs from other types of accommodation, especially hotels and tourist residences, because they are reserved for the exclusive use of the tenant, and do not include a reception desk or lobby or common services and facilities.

Breakfast can be mandatory in hotels

From 1 to 3 stars, Breakfast is optional. From 4 stars upwards, it becomes mandatory.  It is an expected prerequisite in the hotel sector.

As explained in the article « Content », it is the State that defines the number of ranges, and grants optional points in some cases.

Breakfast is a prerequisite for hotel classification. The classification is not compulsory.

However, to obtain it, breakfast is a condition of the Guide de Contrôle Hôtellerie Atout France.

Article 203. Breakfast in buffet or à la carte exceeding the threshold of the product range :

Minimum number of product ranges 1* = 6 ranges.

Minimum number of product ranges 2* = 8 ranges.

Minimum number of product lines 3* = 10 lines.

Minimum number of product lines 4* = 12 lines.

Minimum number of product lines 5* = 14 product lines.

Minimum presence of two products per range in 1*, 2*, 3*, 4*.

Minimum presence of three products per range in category 5*.

Among the « ranges » are the obligatory hot drinks (coffee, chocolate, tea, etc.), fruit juices, fresh fruit, cold meats, hot dishes, dairy products, cereals, cheese, jam and butter, pastries, bread, dried fruit or compotes, low-fat products, organic products.

Doubling the products in a single range is necessary, from 1* to 4*.

For example, if you offer charcuterie in 3*, you offer white ham and Bayonne ham.

In 5*, 3 ranges are required: you offer white ham, Bayonne ham and bacon.

Welcome a la Maison

Count as extra points: at least two products from regional production or fair trade or organic farming, a breakfast service on the terrace, a breakfast service in your room.

Breakfast is optional in Furnished Tourist Accommodation.

Contrary to the hotel business, breakfast is not a prerequisite for the classification

The Referentiel_de_classement_des Meublés does not even mention it!

Only the cooking equipment (microwave, toaster…) is mandatory and not necessarily related to the sole preparation of breakfast.

The Meublé can get rid of it, which it does very often, but wouldn’t the most appropriate thing be to revisit and capitalize on it?

To arbitrate between the pros and cons of Breakfast in Furnished Tourist Accommodation, what are the constraints of a classic Hotel Breakfast? Can the avoided constraint become an added value?

Capitalize on the experience of the Breakfast Hotel

In the hotel sector, the shortcomings of Breakfast are as follows:

In all cases :

Breakfast is time-consuming (personal time spent during the day for service and at night for training, supplier logistics, accounting).

Breakfast is expensive (staff salaries, perishable orders, storage space, no billing at check out).

If it is disappointing, breakfast reduces satisfaction and degrades e-reputation.

If it is qualitative, breakfast meets satisfaction and enhances the e-reputation.

The service of breakfast can be transformed by the Furnished, providing directly in the accommodation the food useful for consumption.

The concept of Le Meublé is comfort as at home. Breakfast is a friendly morning moment, easy to get out of bed. All that is left to do is to dig into the cupboard or refrigerator and use the items provided.

In the context of my breakfast, what equipment is mandatory in my furnished apartment?



1 *

2 *

3 *

4 *

5 *
































What breakfast product(s) do you recommend in bed and breakfast?








Tea, Coffee, Chocolate, Milk powder







Crackers, Dried Fruits, Cereals






Jams, Compotes, Butter, Fresh Fruits, Dairy Products, Fruit Juice





Delicatessen, Light products, Organic products, Viennese pastries, Cheeses



Should breakfast be included in the initial rate or as an additional chargeable option?

If you are capitalizing on a Basic or Dry Breakfast, my recommendation is to include it in the rate.

The perceived added value is relatively low.

In the budget or budget hotel industry, many hotels have already taken the step and offer them « free ».

Although your type of accommodation differs from the hotel industry, not all customers perceive the difference.

The purchase costs are to be included in your pricing, which you raise slightly to break it down.

If you capitalize on a « Fresh » or « Premium » breakfast, my recommendation is to exclude it from the rate.

In this way you enhance its image and its exception since the added value is clearly perceived.

The other virtue is to allow you to forecast perishable foods and avoid food waste.

In case your customers don’t select it, you nevertheless offer the basic and dry levels in any case.

In any case, I invite you to regularly check your Breakfast Matter Ratio :

Breakfast consumables pucharchases (INITIAL STOCK – FINAL STOCK + DELIVERIES) /ACCOMMODATION Turnover

In 1* to 3*: Must not exceed 5% of the Hosting Sales.

In 4* to 5* : Must not exceed 10% of the Hosting turnover.

Is it necessary to propose a classic breakfast or rather one that reflects the Martinique culture?

The breakfast is in accordance with your identity and your welcome.

You have the choice not to make any, to propose the minimum, to propose the maximum.

It is certain that the more you give to live a local and authentic experience, the better you will value your clients who come to discover it.

However, this experience must be constant, regular and lasting, and if necessary, beware of the e-reputation. It is commendable to serve a bread with butter / local chocolate, fresh corossol juice, guava yoghurt.

But like Tatie Maryse, you have to be able to do it every morning! The Domaine des Bulles told us during the conference to devote one hour each morning to its remarkable « Premium » breakfast.

The difficulty of breakfast is not only to make quality, but to support it throughout the year, 365 days.

When it comes to « easy » products, such as lemongrass or cinnamon tea from your garden, beware of food responsibility.

What is worth feeding the family is not worth feeding the customers, in the context of consumer protection.

French regulations are strict. If you produce, transform, distribute food, your responsibility is directly engaged.

Yes to the local, purchased from a third party producer in compliance with food standards. It is your responsibility to make sure.

Finally, keep in mind that while some tourists are burning with curiosity to discover local specialties, others are totally indifferent to it, others are looking for a mix of two.

Culinary curiosity exists as much as resistance to change.

Be careful with the alternatives by proposing certainly cyther plum juice but also orange juice, certainly bread with local butter but also baguette.

Are there any particular standards to be respected (e.g. hygiene) for breakfast in a furnished apartment? Can my responsibility be engaged?

European and national regulations (DGCCRF) impose obligations on operators in the food sector.

They ensure the safety and wholesomeness of foodstuffs at all stages of their production, processing and distribution.  In Martinique, the prerogative is transferred to the DIECCTE.

What the law says: The restaurateur is bound by a safety obligation (art. L. 221-1 of the Consumer Code) and is civilly responsible for the products he supplies to the customer (art. 1245 and following of the new Civil Code).

The time limit for taking action is 5 years.

Liability for catering activities may be engaged at any time by the regulatory hygiene services.

Roadside markets are to be avoided: you are unlikely to be able to turn against your supplier.

HACCP is an acronym which means Hazard Analysis Critical Control Point.

In French, the acronym translates into Analyse des dangers – points critiques pour leur maîtrise.

HACCP is above all a method, a work tool, but is not a standard.

It makes it possible to control risks and to prove the restaurant owner’s good faith in the event of a food dispute.

  • Principle 1: Analyze the hazards.
  • Principle 2: Determine the critical points.
  • Principle 3: Set critical limits.
  • Principle 4: Establish monitoring actions.
  • Principle 5: Establish corrective actions.
  • Principle 6: Verification.
  • Principle 7: Recording.

3 concrete examples that I used in the hotel industry: HACCP CONTROL OF GOODS. HACCP CLEANING. HACCP TEMPERATURE RAISING.

Essential HACCP training courses exist in the area and last 2 days.

Why do you say that breakfast can have consequences on the e-reputation of my furnished apartment?

Villa Apolline has an exemplary local, international and varied breakfast.

The « Les délices d’Apolline » breakfast (it even has a first name!) offers a tasty mix of Creole cuisine and international products, spicy hot chocolate, freshly cut coconut water, seasonal tropical fruits, homemade jam, local and fair trade products. »

Villa Apolline

Out of 173 comments on Booking, 41 comments or 23% are devoted to breakfast.

Out of 37 Trip Advisor reviews, 4 comments or 11% are devoted to breakfast.

Critical volume of comments, enough to tip an e-reputation.

This will necessarily be influenced positively or negatively by breakfast.

It remains an expected standard of hospitality, an emotional human moment and its perception is never neutral.

The Unavoidable

Give preference in the offer to the products that are the most easily preserved.

The Charcuterie Range is not recommended : Limit Conservation : < 30 days, to be consumed 3 to 5 days after opening.

The Hot dish Range (omelette, fried eggs, scrambled eggs with bacon…) is to be left to the customer’s initiative who will cook it according to his taste and will take responsibility for its production.

Check your CSDs regularly, especially in the case of Fresh or Premium Breakfast (every day).

The next article will be about the Classification of Furnished Tourist Accommodation.

Taxation of the Professional Furnished Rental

The regulated classification of seasonal rentals remains marginal. However, it has great financial and fiscal virtues. The goal of this article is to make a simplified point of the LMP tax system and to convince you to be classified.

• • • • • • • • •

The article discusses the tax situation of the Professional Furnished Renter (PFR)classified and unclassified.

If you opt for a seasonal rental, in any case, you are required to declare your income.

To be considered as a Professional Furnished Renter, and no longer as a Non Professional Furnished Renter (NPFR), two conditions are necessary:

Your annual rent is greater than €23,000 per fiscal household.

AND your Turnover generated by this rental is greater than all your other income.

The « Furnished Tourist Accommodation » is a typology of official classification of an PFR (or NPFR), in the same way as the Bed and Breakfast, in parallel with the PFR (or NPFR) not classified.

The Company form is necessarily commercial.








In SARL – EURL, you have the advantage of limiting the loss to the amounts of the contributions.

In SA, the regime is heavy unless you have many locations and collaborators to manage.

In SAS – SASU, it is a simple contract between partners.

In terms of social security charges, the general scheme for employees is heavier than the RSI.

The subject has been settled since the regulation of management by the Social Security (between 25 and 30% of social security contributions).

1. PFR Taxation Regimes



Simplified real regime

Normal reel regime

Classified Furnished

Annual turnover excl. taxes

< 170 000 € HT

Annual Turnover excl. taxes

entre 170 000 €

et 789 000 €

Annual Turnover  excl. taxes

> 789 000 € HT

Non Classified

Annual Turnover excl. taxes

< 70 000 € HT

Annual Turnover excl. taxes

entre 70 000 €

et 238 000 €

Annual Turnover excl. taxes

> 238 000 € HT

Micro-BIC taxation regime

You are therefore almost always concerned as soon as you have opted for an official ranking.

You are automatically covered by the flat-rate scheme if your income does not exceed €170,000 per year as a Furnished Tourist Accommodation.

They do not exceed 70 000 € if you are not classified.

The Micro BIC regime is the most readable and most suitable. Its operation is particularly simple.

It requires no accounting skills, no help to fill in the income tax return.

The scheme is very suitable for individuals.

You report the amount of income on the complementary income tax return n°2042 C pro (line 5 NKP to 5 MP).

On these receipts, you benefit from a flat-rate allowance of 71%.

Consequently, only 29% of your income is added back to your total income for the year and then taxed.

Real Plan

As soon as the ceiling as Furnished is crossed up to 170 000 €, or without classification, up to 70 000 €, the real regime is imposed.

You can opt for this regime if your charges exceed 71%.

You are then taxed on the income tax scale on 50% of income (automatic 50% allowance for expenses).

Thus, on these receipts, only 50% of your rents and charges are reintegrated into your total income for the year and then taxed.

You deduct the expenses in reality:

– Ownership and management charges (depreciation, financial expenses, loan interest, major repairs), in proportion to the rental period.

– The expenses related to the rental (advertising costs for example) in full.

You report the amount of the profits on the professional declaration n°2031-SD.

You deduct all expenses for their exact amount on the professional declaration n° 2031-SD.

Under the simplified tax regime (RSI), known as « real simplified », your tax is based on your actual profit.

You benefit from reduced accounting and reporting obligations and the application of VAT.

It concerns companies subject to Income Tax or Corporate Income Tax.

Within the framework of the normal real regime, it is the ordinary law regime that applies, governed by the Corporate Income Tax (CIT).

It can happen that a rental company strategically decides to opt for the real plan even though it is lucky enough to remain within the Micro Bic framework.

 If he is not classified and his annual income does not exceed €70,000, he can apply for the real plan as an option if his deductible expenses and charges are greater than 50% of his income.

 If it is classified and its annual revenues do not exceed €170,000, it may apply for the optional plan if its deductible costs and expenses are greater than 71% of its revenues.

To opt for the actual scheme, a letter on plain paper to your tax department is sufficient.

The letter must be sent before February 1 of the first year in which you wish to start the actual plan.

It lasts for a minimum of two years, and is then tacitly renewed, unless you give notice of termination.

Case Study

I rent a Furnished Tourist Apartment in Fort-de-France.

I receive 10 000 € of income for the year 2019.

I hesitate to classify it and make a quick calculation.

My taxation :

On (30 000 € x 50%) = 15 000 € will be reintegrated into my income for the year 2019 if it is an undeclared seasonal rental: tax rate 11%.

On (30 000 € x 29%) = 8 700 € will be reintegrated into my income for the year 2019 if it is a Furnished tourist accommodation classified: no tax to pay.

On these results, you apply the allowance corresponding to the income tax bracket.

I encourage you to declare yourself and be classified in order to benefit fully from this favorable regime.

2. PFR Tax Situations

The declaration of activity is unavoidable for PFRs (classified or not) at the Centre de Formalités des Entreprises.


Whatever the application regime, the application of the new overseas LODEOM exemption is effective.

The exemption benefiting employers located in the French overseas territories (except Mayotte) has been completely modified in 2019.

In Guadeloupe, French Guiana, Martinique and Reunion Island, 3 so-called « enhanced competitiveness » scales are now applicable depending on the company’s situation.

Corporate Property Tax (CPT) and Housing Tax.

As a general rule, all Furnished Furniture, carrying out a commercial activity, are subject to the CPT.

Persons who rent furnished premises included in their personal dwelling and classified under the conditions provided for in Article L. 324-1 of the Tourism Code are exempt from CPT by virtue of b of 3° of Article 1459 of the CGI.

Seasonal rentals are nevertheless subject to the CPT as long as they are not a main dwelling.

The renter in Furnished taxable to the CPT is not liable for the housing tax.

Property tax abatement

The exemption applies in the Rural Revitalization Zones (ZRR) mentioned in article 1465 A of the CGI.

List of RRAs in 2019.

Tourist Tax

Bercy had well planned an increase in the tourist tax for the Furnished not classified.

This forecast will take effect as of January 1, 2019, and was voted on by the Finance Committee at the General Meeting.

The amendment considerably increases the tourist tax for unclassified accommodation.

If you are classified, you benefit and make your customers benefit from a fixed tourist tax.

The rates of the visitor’s tax are between €0.20 and €4 per night per person.

If you are not classified, since 01/01/19, the tax is paid as a percentage of the rate per night but remains capped at the lower of the two following rates:

– The highest rate adopted by the community.

– The ceiling rate applicable to the 4-star tourism category (i.e. €2.30 in 2019).

In all cases, the tourist tax is paid to your commune in Martinique by the CACEM.

Tax Credit and Reduction

Structures submitted to income tax

Structures submitted to corporate tax

Tax reduction 25% of the investment cost

minus received public aid

Tax credit 35% of the investment cost

minus received public aid

State aid

The recommendation is to start by exhausting the tax credit or tax reduction (above) and then apply to the State for its investment aid.

For investments below 200 000 €, you can call upon the Territorial Community of Martinique (CTM).

For investments above 200 000 €, you can apply to the European Development Fund (ERDF).

In conditions of eligibility? To be classified in order to benefit from the subsidies and to have a « favorable tourist framework ».


Unlike the Non-Professional Furniture Renter (NPFR), the Professional Furniture Renter (PFR) can charge the deficits recorded on the total income of the tax household.

If the overall income is not sufficient, you carry it over to the overall income of the following six years.

The allocation is allowed provided that the deficit does not come from depreciation, which is not tax-deductible.

Capital gains on disposal

Capital gains on disposals are exempt if the activity has been carried on for more than 5 years.

If revenues are less than €90,000: total exemption.

If revenues are less than €126,000: partial exemption.

Invested assets may be exempt from real estate wealth tax (IFI).

In addition to the above-mentioned condition, the professional lessor proves a professional activity whose income is higher than the other incomes of the tax household.

Tax exemption

It must be new.

For the furniture aspect, invoices must be provided to be deducted.

For the real estate aspect, you provide proof of expenses for major renovations.

It is preferable to make an appointment with the administration or a consulting firm to qualify the heavy renovations.

Filing a building permit to modify the structure makes the process easier.


If your revenue exceeds the threshold of €82,800 and you provide at least three para-hospitality services:


daily cleaning of the premises

supply of linen

the reception of the customers,

you charge VAT and deduct it from your purchases and expenses (to avoid unfair competition with hoteliers).

Integrating it into the financing plan, upstream, is a winning strategy for tax optimization but above all for cash flow.

For a selected VAT around 8.50% (accommodation services being taxed at 2.10%), the VAT on the purchase or construction cost of the building, the real estate, can be fully recovered.

Generally, the operator obtains a VAT refund from the tax authorities.

The shell, on a copy of the invoices, is today eligible for tax exemption.

If the furniture has been acquired for 3 years, you can still recover 2/5 of it, according to the 20th real estate rule.

Prefer the simplified system of the 2 installments (July and December) in case of a small structure.

The Must’s

– You cannot classify a SCI as a furnished tourist accommodation, a form of company in its own right subject to the tax.

You create a parallel commercial company that pays rent to the SCI.

These rents must be fixed, because the administration would consider the SCI as having a commercial activity.

– In the context of a high level of depreciation and investments (especially at start-up), it is often more interesting to opt for the simplified real regime.

At cruising speed, the Micro BIC is often more appreciable.