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What is francization?
Francisation is the act of flying the French flag and sailing your boat under French law. But to be able to sail under the French flag, you have to pay. Some boats have to pay a "francisation" tax every year.
Every year, registered ships must pay a registration and navigation tax, which will become compulsory in 2022 Annual tax on personal watercraft or TAEMUP calculated on hull length and administrative engine power
Who pays the francisation tax?
This tax applies to pleasure or sports boats intended for use at sea with a hull length of over 7 m or less, but with an engine equal to or greater than 22 HP (fiscal horsepower). Vessels with a hull length of less than 7 m and an engine size of less than 22 HP are therefore exempt from francisation tax. The same applies to boats propelled solely by human power, whatever their hull length. These boats will receive a circulation card issued by Maritime Affairs. Only registered ships can sail in international waters.
To be registered, the boat must also meet three criteria:
- Belong to a person or company that is a member of the European Union (EU) or the European Economic Area (EEA).
- To have been built in the EU or to have paid the applicable duties and taxes in the EU;
- Have undergone a safety check.
The owner will then receive a "acte de francisation" and a "titre de navigation" (which replaces the old "carnet orange").
Since the 1st er as of January 1, 2013, jet skis and water scooters (VNM) with engines of 90 kW or more must be "francisé". In exchange, they receive two documents: a carte de circulation issued by Maritime Affairs, and a acte de francisation issued by Customs.
Which ships are exempt?
Some boats do not have to pay the "taxe de francisation":
- Boats belonging to water sports schools run by associations approved by the Minister for Sport,
- Boats powered solely by human energy
- Boats classified as historical monuments ;
- Boats of heritage interest.
The amount of the tax decreases with age, which applies to both the hull and the engine(s):
- -33% for boats over 11 and up to 21 years old on January 1, 2019;
- -55% for boats whose age on January 1, 2019 is greater than 21 and equal to or less than 26 ;
- -80% for boats over 26 years old on January 1, 2019.
How do you Frenchify your boat?
If you're buying a new boat, you'll need to send a file to the GUFIP department of the Maritime Affairs office in the home port of your choice.
In the case of a second-hand purchase, you must present the deed of purchase to the GUFIP department of Maritime Affairs within one month. The latter will then issue you with a new "acte de francisation".
When to pay the francisation tax?
When the boat is registered if you're a yachtsman, you'll have to pay an annual registration and navigation fee (DAFN). Payment is based on the date of purchase (month started = full month) and runs until the end of the year. For example, for a boat purchased in June, the amount payable will be 7/12 e of the annual fee.
Every year you must pay this tax during the 1st quarter, which varies according to the length of the vessel's hull and the administrative power of the engine(s). A deduction may be calculated according to the age of the vessel.
