The free accommodation certificate is not just a simple handwritten letter. In recent years, prefectures, the CAF, and landlords have tightened their requirements regarding the format and associated documents. Mastering the drafting of the loan for use and its tax implications avoids administrative blockages that we regularly encounter in rental files, residence permit applications, or housing assistance requests.
Loan for use and accommodation certificate: two distinct documents
Confusing the accommodation certificate with the loan for use contract (commodat) remains the most common mistake. The certificate is a declarative document intended for administrations. The loan for use is a civil contract governed by Articles 1875 to 1891 of the Civil Code, which sets out the mutual obligations between the host and the guest.
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When the guest shares the host’s accommodation, no contract is legally required. However, as soon as the guest occupies a vacant property alone (secondary residence, unoccupied apartment), drafting a loan for use becomes necessary to formalize the occupation without rent.
The free accommodation procedure details the information to include in each document according to the situation.
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A well-drafted loan for use specifies the duration (fixed or indefinite), the designation of the property, recoverable charges, and the conditions for restitution. Without these details, the owner risks reclassification as a verbal lease by a judge, with all the protections of the rental status then applying to the benefit of the occupant.
Accommodation certificate for residence permit or rental file: updated requirements
The templates provided on service-public.fr and prefectural websites have been updated in recent years. Prefectures and consulates now require a systematic triptych for student residence permit or professional mobility applications:
- A signed accommodation certificate, mentioning the full identity of the host and the guest, the home address, and the start date of accommodation.
- A copy of the host’s identity document (valid national identity card or passport).
- A recent proof of address from the host (energy bill, tax notice, rent receipt from the last three months).
This reinforced formalization also applies to traditional rental files. Platforms like DossierFacile explicitly advise young people and students to formalize their free accommodation situation with these three documents to create a credible file in the eyes of landlords. A simple free letter is no longer sufficient in most cases.
Errors that block a prefectural file
We observe three recurring reasons for rejection: expired proof of address (more than three months), absence of a handwritten signature on the certificate, or inconsistency between the declared address and that of the proof. Some prefectures also refuse certificates drafted by a tenant whose lease explicitly prohibits hosting third parties.
Tax implications and tax declaration: what the host risks concretely
Free accommodation does not generate any reportable rental income, but the tax administration expects both parties to provide a coherent declaration of their occupation situation.
The host must mention the guest in their income tax declaration if they are a member of the tax household. For a non-attached third party, there is no specific box, but the owner must report the occupation of the property during the declaration of property occupancy (an annual obligation since the reform of the housing tax).
For the guest, the situation has a direct impact on social assistance. The CAF recalculates rights based on the housing benefit in kind, which can reduce the amount of RSA or housing allowances. The guest must accurately declare their situation to the CAF: address, identity of the host, absence of rent.
Housing tax on secondary residences
If the guest occupies a property classified as a secondary residence, the housing tax remains due. The question of who pays it depends on what the loan for use stipulates. Without an explicit clause, it is the owner who remains liable. We recommend mentioning this point clearly in the contract to avoid any disputes.
Home insurance for the guest: real obligation or recommendation
The answer depends on the mode of occupation. When the guest lives under the same roof as the host, they may be covered by the host’s multi-risk home insurance, provided that the insurer is informed. Most contracts cover “regular occupants” of the household, but a failure to declare may lead to a refusal of coverage in the event of a claim.
When the guest occupies the property alone, they must take out their own home insurance. Without a rental contract, they cannot be legally compelled like a tenant, but their civil liability remains engaged in the event of water damage or fire. The host has every interest in conditioning the loan for use on the provision of an insurance certificate.
Termination of free accommodation and emergency recourse
Free accommodation can cease at any time when it is for an indefinite duration, subject to reasonable notice. For a fixed-term loan for use, the owner cannot reclaim the property before the term unless there is serious fault by the occupant.
In the event of sudden termination, the guest can contact 115 (social emergency number), turn to the CCAS of their municipality, or, if the situation persists, file a DALO recourse. These mechanisms remain little known to people in free accommodation, who do not perceive themselves as “homeless” even though they can become so overnight.
Drafting a loan for use with a notice clause (one to three months depending on the duration of occupation) protects both parties and gives the guest time to create a solid rental file, supported by the accommodation certificate.