The 2015 LMNP furnishing decree, explained in plain French (and English)

The 31 July 2015 decree lists exactly what a furnished rental in France must contain. Makasa's team walks through the 11 mandatory items — and what happens if any are missing.

If you rent out an apartment in France under the LMNP status, one small law does more work than you probably realize: **décret n° 2015-981 du 31 juillet 2015**. It lists — line by line — the items your apartment must contain to legally be considered 'furnished'. Miss one, and the tenant can sue to reclassify the rental as unfurnished, which means longer leases, lower rents, and a fiscal reclassification that costs real money.

Makasa builds its whole business around this list. Here's the plain-language version, with what actually counts.

The 11 mandatory items

**1. Bedding, with a duvet or blanket** — a bed with a mattress, plus at least one duvet or blanket. Bare mattress on the floor doesn't count.

**2. Curtains or shutters in every bedroom** — blackout is nice; regulation just says something that blocks light.

**3. Cooking hobs (plaques de cuisson)** — induction, ceramic, or gas — any type is fine.

**4. An oven or microwave** — either works. Makasa often includes a microwave-oven combo to save counter space.

**5. A refrigerator with a compartment at ≤ -6 °C** — a small freezer section is required. Mini-fridges without freezers don't qualify.

**6. Dishes and utensils in sufficient quantity for meals** — plates, glasses, cutlery, cooking pots. Makasa packs typically include a full 4-person set as standard.

**7. Kitchenware** — pots, pans, spatula, corkscrew, colander. The interpretation is 'what a normal tenant would need to cook a meal.'

**8. A table and enough chairs to seat everyone** — for the declared number of occupants.

**9. Storage furniture** — a wardrobe, dresser, or fitted closet in the bedroom.

**10. Light fixtures** — every room must have at least one working light source (bulbs installed).

**11. Cleaning equipment appropriate to the property** — vacuum for carpet, mop for hard floors, broom, dustpan.

What happens if you miss an item

In practice, most tenants don't notice or care — until there's a dispute. Then the missing wardrobe or missing duvet becomes their leverage. A judge can:

- Reclassify the lease as unfurnished (which locks you into the loi 89-462 rules).

- Order you to reimburse the tenant for a portion of the rent.

- Trigger a fiscal reclassification — you lose LMNP status and its tax perks retroactively.

Missing one item on a technicality is a mildly annoying afternoon. Missing three or four can quietly cost you 10 000 € in a bad month.

How Makasa handles the list

Every Makasa pack is a pre-approved combination of items that satisfies the full list — bedding, kitchen, storage, lighting, and the cleaning kit. You never have to cross-reference the decree yourself. If you add or personalize items, the Makasa team flags anything that would take you out of compliance.

That single service is often the reason first-time LMNP investors go with a pack instead of DIY: it eliminates the one risk they didn't know they were carrying.

The other silent requirement — quantity

The decree also says items must be in *sufficient quantity for the declared occupancy*. A T3 rented as a 3-person unit needs three sets of everything: three place settings, three chairs, storage for three people. Solo-owner IKEA runs almost always under-buy on this. Makasa packs scale to occupancy by default.

When it all matters most

This regulation matters at three moments: the day a tenant moves in, the day of a scheduled inspection (état des lieux), and the day of any dispute. Get the pack right once, and all three of those days become non-events.