The boom in the number of furnished holiday rentals is not over, bringing its share of problems to the tourist accommodation market as well as to the housing market. Regulations are also multiplying at a rapid pace in the face of the proliferation of these offers throughout the world, as in France with a proposal concerning the tax regime and the number of days authorised for rental. At the European level, Brussels wishes to impose the collection of VAT on platforms such as Airbnb. The vice is tightening day by day, but this does not diminish the popularity of these short-term rentals.