After two shuttles between the National Assembly and the Senate, the social security financing law arrives this Monday, December 5, 2016 at the Palais Bourbon for its final adoption. It includes a measure to prevent the drift towards professional use of rental platforms for goods between private individuals, including boats. Beyond a ceiling fixed according to the property concerned, the owner must join the Social Scheme for the Self-Employed (RSI) and pay social contributions, in order to limit unfair competition denounced by professional landlords.
High ceiling to be confirmed
As regards the rental of boats, the text presented to MEPs provides that people who earn more than EUR 7 720 per year through their activity must declare the sum and contribute to the social security budget. The ceiling value can still be changed during the last reading. It will probably remain well above the average annual 3 150 € recorded by Click&Boat.
Towards an automatic transmission
The taxation of the collaborative economy is also on the agenda of the Amending Finance Act. In 2015, the law required online platforms to inform users and boaters of the obligation to declare the income from the rental of their boats. An amendment adopted in committee by PS MP Pascal Cherki now aims to automate the transmission of revenues from the collaborative economy to the tax authorities.
The implementation of the regulatory framework for private boat rental is well under way. Modeled on that adopted for apartments or vehicles, it seems that the ceilings still remain far from the level reached by the activity in boating.