Who can register a boat in France without living there?
France does not require you to live there. What counts is the owners’ nationality, the boat’s origin and having an address in France for formalities.
- Ownership. At least 50% of the boat must belong to nationals of an EU or EEA state (art. L5112-1-3 of the Code des transports) In force.
- Address. If you do not live in France, or live there for less than 6 months a year, you make an “élection de domicile” with form Cerfa 14501 (opens in a new tab) for the boat’s administrative and legal matters (art. L5112-1-5) In force.
- Companies. A Spanish company can only register a boat in France if the boat is managed and controlled from a permanent establishment located in France (art. L5112-1-6) In force.
- Boat’s origin. France only registers boats built in the EU or on which import duties and taxes have been paid (art. L5112-1-2) In force. If the boat comes from another EU state and is longer than 7.50 m, the Var DDTM also asks for the quitus fiscal.
The certificat d’enregistrement replaced francisation in 2022
Since 1 January 2022, the Douane no longer handles the francisation of pleasure craft: you apply to the maritime services (DDTM or DML) and the document that proves the flag is the certificat d’enregistrement In force.
For pleasure craft for personal use, the certificate also includes the navigation document (arts. L5112-1-11 and L5112-1-13 of the Code des transports) In force. The Var DDTM sends it as an electronically signed PDF, and it must be kept on board (art. L5112-1-14) In force.
· Done
The Douane drops francisation
The certificat d’enregistrement and the TAEMUP, which replaces the DAFN, come into being In force.
· Pending
The new TAEMUP applies (Law 2026-103)
The engine component is no longer charged below 120 kW of actual power Approved, not yet in force.
Twelve benefits of the French flag, with their caveats
- You do not have to live in France: if at least 50% of the boat belongs to EU or EEA nationals, an élection de domicile is enough (arts. L5112-1-3 and L5112-1-5) In force.
- Registration is free. The Ministry of the Sea puts it plainly: “Les démarches sont gratuites” (opens in a new tab) (“the procedures are free”). We have found no registration fee; this is a conclusion drawn from absence, not an express rule In force.
- A single document, which also serves as the navigation document (arts. L5112-1-11 and L5112-1-13) In force.
- No periodic administrative inspection of private pleasure craft for personal use: the chef de bord (skipper) is responsible (Division 240 (opens in a new tab), art. 240-1.03) In force. There are checks, though: a safety check before registration, in practice satisfied with the DEC (art. L5112-1-12), and checks by officers at sea (arts. L5112-1-22 and L5112-1-23) In force.
- No tonnage measurement for pleasure craft for personal use under 24 m (art. L5112-3) In force.
- Ship mortgages are available (arts. L5114-6-1 et seq.) In force.
- A stable register. We have found no reform under way in France to tighten the pleasure craft register. Poland is processing one that would require a prior inspection of boats that are not Polish-owned and confirmation of the registration every 5 years Proposed. This is our own comparison based on sources from both countries; details in the Polish reform.
- An annual tax that falls for sailing boats. In 2026, only boats of 7 m or more, or of 22 CV or more, pay the TAEMUP (art. L423-6 of the CIBS) In force. From 2027, the engine component is not charged below 120 kW (Law 2026-103) Approved, not yet in force: according to the French government (opens in a new tab), the share of sailing boats over 7 m that pay for their engine will fall from 58% to 1%. The PLF 2027 could still change this Proposed.
- Age reductions. In 2026, −80% (built before 1993), −55% (1993–1997) and −33% (1998–2007); above 100 CV, only on the hull component (art. L423-19 of the CIBS) In force.
- Your EU licence is valid for skippering a French motor boat, within its limits, if you are an EU national (arrêté of 6 July 2011) In force. Spanish waters have their own rule (see below).
- If you live in France, it is the natural choice: under a foreign flag you already pay the TAEMUP (art. L423-11 of the CIBS) In force.
- No flag-of-convenience label. The ITF list (opens in a new tab) includes the French International Register (RIF), which is for merchant ships, not the pleasure craft register. Poland is not on it either: there is no difference between the two on this point.
What obligations come with a French-flagged boat?
With no periodic inspections, responsibility rests with you and with the skipper (the chef de bord).
| Obligation | What it involves | Basis |
|---|---|---|
| Document on board | The certificat d’enregistrement must be kept on the boat | Art. L5112-1-14 CT In force |
| Safety equipment | Division 240 equipment, depending on the distance from a shelter (2, 6 and 60 mile thresholds) | Division 240 In force |
| Ensign | Fly it outside territorial waters | Art. 240-2.03.8 In force |
| Radio | Free ANFR licence for every VHF; CRR certificate abroad, even with a handheld VHF | ANFR In force |
| Hull markings | Sailing boats: name and registration office on the stern. Motor boats: registration number on both sides. All boats: registration number near the helm | Arrêté of 8 April 2009 In force |
| Changes | Report a change of owner, address or engine, and deregistration, within 1 month | Ministry of the Sea In force |
| TAEMUP | Pay it between 1 January and 31 March; after first registration, within the following 2 months | CIBS and GUFIP In force |
| Surcharges | 5% (minimum €60) for late payment; 80% of the amount evaded, reduced to 30% if you pay within 15 days | Arts. L5112-1-26 and L5112-1-27 CT In force |
CT: Code des transports. CIBS: Code des impositions sur les biens et services. In the first year, the TAEMUP is reduced by 1/12 for each full month before registration.
How much TAEMUP you will pay, with a calculator, is covered in the French boat tax guide; the definitive figure comes from the official simulator (opens in a new tab).
Which licence do you need to skipper a French boat?
French licensing rules apply on board a French boat, including in foreign waters. An EU national may skipper a French motor boat with a valid licence issued in an EU country, within the limits of that licence (arrêté of 6 July 2011) In force.
In Spanish waters, the fifth additional provision of RD 875/2014 (opens in a new tab) also applies In force: if your nationality matches the flag, your own country’s licence is valid; if it does not, you need the licence of the country where you live or, failing that, that of your nationality.
| Skipper | Licence required |
|---|---|
| Spanish national living in Spain | Spanish licence |
| French national living in Spain | French licence |
Source: fifth additional provision of RD 875/2014. If you are a Spanish national living in Spain, moving to the French flag changes nothing: you still need a Spanish licence.
Can you mortgage a French-flagged boat?
Yes. Ship mortgages have been governed by arts. L5114-6-1 et seq. of the Code des transports since 1 May 2026 and are registered with the greffe (registry) of the commercial court In force. There is one exception: they are not available if the boat is francised under a bareboat charter.
If you live in France it is the natural choice; if you live in Spain, do the sums
If you live in France and own a foreign-flagged boat, you already pay the TAEMUP (art. L423-11 of the CIBS) and need a “passeport” (arts. L5112-1-18 to L5112-1-20 of the Code des transports) In force. The Polish flag does not save you the tax.
If you live in Spain, the sums are different. Moving to the French flag:
- Adds the TAEMUP. Under the Polish flag you do not pay it; under the French flag it is due if the boat exceeds the thresholds (art. L423-10 of the CIBS) In force.
- Does not avoid Spain’s registration tax (IEDMT). It depends on your living in Spain, using the boat there and the boat being over 8 m, not on the flag (art. 65.1.d and first additional provision of Ley 38/1992 (opens in a new tab)) In force. The rate is 12% on the mainland and in the Balearic Islands, Catalonia included, and 11% in the Canary Islands.
- Does not change the safety equipment required in Spain. RD 339/2021 (opens in a new tab) applies to boats under any flag whose owner or user lives in Spain when they sail in Spanish inland waters or territorial sea In force.
If you live and regularly sail in Spain, Spanish registration may be the most consistent choice, because the IEDMT is due anyway: we look at this in the flag comparison.
How do you move a boat from the Polish to the French flag?
- 1
Check that you can and that it is worth it
Owner, residence, DEC (mandatory for boats built after 16 June 1998, according to the Var DDTM) and VAT, before giving up the Polish flag.
- 2
Deregister in Poland
Free, with the original document, on paper or through REJA24 In force. The boat loses Polish nationality.
- 3
Address and file in France
Élection de domicile if you do not live there, and a file lodged with the DDTM or DML: first registration is not done through demarches-plaisance.gouv.fr In force.
- 4
After registration
Hull markings, ANFR licence for the VHF and TAEMUP within the following 2 months In force.
No official processing times are published for registration in France. The documents and official costs of each step are in the guide to moving from the Polish to the French flag.
Frequently asked questions
Can I put my boat under the French flag if I do not live in France?
Yes, as long as at least 50% of the boat belongs to EU or EEA nationals. French law does not require you to live in France. If you do not live there, or live there for less than 6 months a year, you must make an “élection de domicile” in France (Cerfa 14501) for the boat’s administrative and legal matters (art. L5112-1-5 of the Code des transports) In force.
Can a Spanish company own a French-flagged boat?
Only if the boat is managed and controlled from a permanent establishment located in France (art. L5112-1-6 of the Code des transports) In force. In addition, the demarches-plaisance.gouv.fr portal does not yet accept legal entities, so a company’s application always goes through the DML: by post, by email or in person, depending on the office.
Does the French flag require periodic inspections?
Not for private pleasure craft for personal use: Division 240 provides for no periodic administrative inspection, and the chef de bord is responsible for the equipment and for navigation In force. But there are checks: a safety check before registration (in practice, the DEC), the obligation to keep equipment within its service dates and possible checks by officers at sea.
Which licence do I need to skipper a French-flagged boat in Spain?
In Spanish waters, your own country’s licence if your nationality matches the flag: a French national with a French boat can use their own licence. If it does not match, you need the licence of the country where you live: a Spanish national living in Spain needs a Spanish licence (fifth additional provision of RD 875/2014) In force. France, for its part, accepts EU licences within their limits.
Do I need a radio licence under the French flag?
Yes. Every VHF on board a French boat, fixed or handheld, must be declared with an ANFR licence, which is free and assigns an MMSI number if the set has digital selective calling (DSC). Abroad, the CRR operator’s certificate is mandatory even if you only carry a handheld VHF In force.
Official sources
- Code des transports, arts. L5112-1 to L5112-1-28, L5112-3 and L5114-6-1 et seq. (consolidated compilation on codes.droit.org, edition of 13 October 2026) (opens in a new tab)
- Code des transports on Légifrance, ship register section (accessed on 27 October 2026) (opens in a new tab)
- Code des impositions sur les biens et services (CIBS), arts. L423-6 to L423-34 (codes.droit.org, edition of 10 October 2026) (opens in a new tab)
- CIBS as applicable on 1 January 2027 (Law 2026-103, art. 66) (opens in a new tab)
- French Ministry of the Sea, “Acheter, vendre, enregistrer des navires de plaisance” (updated on 21 October 2026) (opens in a new tab)
- Form Cerfa 14501, élection de domicile (accessed on 27 October 2026) (opens in a new tab)
- Douane, “DAFN : transfert de missions” (6 December 2021) (opens in a new tab)
- Var DDTM, registration of pleasure craft (updated on 21 September 2026) (opens in a new tab)
- Var DDTM, first registration form for boats built after June 1998 (2024) (opens in a new tab)
- Division 240, pleasure craft safety regulations (JORF edition of 8 June 2026) (opens in a new tab)
- Gironde DDTM, sheet 7 on administrative formalities (February 2024) (opens in a new tab)
- ANFR, maritime radio FAQ (accessed on 27 October 2026) (opens in a new tab)
- French Ministry of the Sea, permis plaisance (updated on 17 April 2026) (opens in a new tab)
- GUFIP, leaflet on paying the TAEMUP (accessed on 27 October 2026) (opens in a new tab)
- DGAMPA, leaflet on the 2027 TAEMUP reform (March 2026) (opens in a new tab)
- French government, press sheet on the TAEMUP (17 July 2026) (opens in a new tab)
- French National Assembly, PLF 2027 (tabled on 1 October 2026) (opens in a new tab)
- Official TAEMUP simulator (accessed on 27 October 2026) (opens in a new tab)
- ITF, list of flags of convenience (accessed on 27 October 2026) (opens in a new tab)
- Agencia Tributaria (Spanish Tax Agency), registration tax rates (updated on 3 March 2026) (opens in a new tab)
- Sejm, progress of process 2995 (accessed on 27 October 2026) (opens in a new tab)
- RD 875/2014, Spanish boating licences, consolidated text to 30 December 2025 (opens in a new tab)
- Ley 38/1992 de Impuestos Especiales (Spanish Excise Duties Act), consolidated text (updated on 30 September 2026) (opens in a new tab)
- RD 339/2021, safety equipment (BOE of 19 May 2021) (opens in a new tab)
- European Commission (TAXUD), guidance on pleasure craft (30 April 2026; non-binding) (opens in a new tab)
General information as at the review date. It is no substitute for tax or legal advice on your specific case.