Introduction

At OH-Stay.com, we have created this guide to help hosts understand their responsibilities and provide a general overview of legal, regulatory, and practical considerations for hosting. Hosts must follow our Hosting Standards and ensure full compliance with all applicable laws and regulations in their location. This guide is not comprehensive and does not constitute legal or tax advice. Hosts are encouraged to perform their own due diligence, as information may not always be updated in real time. Ultimately, hosts are responsible for verifying, interpreting, and complying with all information provided here.

Table of Contents

• Health and Cleanliness

• Local Regulations

• National Taxes

• Regulations and Permissions

• Safety

• Good Manners

• Insurance

• Other Hosting Information

Health and Cleanliness

Details about OH-Stay.com's cleaning standards can be found in our Responsible Hosting Guide.

For Further Local Guidance

• Guidance from the Belgian Minister of Health

• Cleaning and disinfection recommendations from the European Centre for Disease Prevention and Control

• Additional local guidance from Brussels authorities for touristic accommodations

City and Regional Regulations

Different cities and regions in Belgium may have specific rules affecting hosts. Select a location below to access city-, county-, or region-specific information. If your area is not listed, refer to the general guidance in this article. OH-Stay.com recommends researching local rules independently.

• Brussels Capital Region

• Flemish Region

• Walloon Region

National Taxes

Tax obligations vary based on individual circumstances. Hosts should research their responsibilities carefully or consult a qualified tax professional for personalized guidance.

Income earned through OH-Stay.com is generally considered taxable and may be subject to rental tax, income tax, or VAT.

Tax filing deadlines in Belgium vary each year. Check with the Federal Public Service of Finance (FPS Finance) for exact dates and ensure you declare hosting income using your OH-Stay.com earnings summary. OH-Stay.com will also provide an annual earnings statement to assist you.

Hosts in Belgium may also be liable for social security contributions. It is important to comply with Belgian tax and social security laws, report relevant income, and pay any due contributions.

Belgian Income Tax

Understanding Belgian tax and social security rules is critical for hosts. Requirements may change annually, so staying informed is essential.

Key Considerations for Belgian Hosts

• Tax Filing Deadlines: Confirm deadlines with FPS Finance. For 2024 income, paper returns are generally due by June 30, 2025; electronic filing via MyMinfin by July 15, 2025; certain specific income may extend the online deadline to October 16, 2025.

• Declaring Your Earnings: Use your OH-Stay.com earnings summary to declare hosting income. Annual earnings statements will be provided.

• Types of Income:

  • Immovable Income: Rental of the property itself, often based on cadastral value

  • Movable Income: Furnished rental portion, possibly taxed at a flat rate after a deduction

  • Miscellaneous Income: Additional services (e.g., breakfast, cleaning) may be taxed separately

  • Professional Income: Regular hosting with extra services may be classified as a professional activity with different tax and social security obligations

• VAT Obligations: Furnished rentals under three months may require VAT at a reduced rate (6%)

Social Security Contributions

• Non-professional hosting generally has no social security impact

• Professional hosting may require registration with a social security fund and quarterly contributions

Tax Credits and Allowances: Hosts should explore potential tax reliefs to reduce liability.

Important Resources:

• FPS Finance: +32 (0)2/572 57 57 or finance.belgium.be

DAC7 – EU Data Sharing

The DAC7 Directive (EU Council Directive 2021/514) requires platforms like OH-Stay.com to report certain tax data for hosts with listings in EU member states or who are EU residents.

A person is considered a resident for DAC7 purposes if they have their primary address in a country and/or hold a tax identification number there. More details are available on the OH-Stay.com FAQ page.

Value-Added Tax (VAT)

Rental income may be subject to VAT. Check SPF Finances for exemptions and obligations.

Tourist Tax

Municipalities may levy tourist taxes on overnight guests. Contact local authorities for details; Brussels hosts can consult the Brussels tax website.

Regulations and Permissions

Verify your eligibility to host. Restrictions may arise from contracts, local laws, or community regulations. Consult a legal professional or local authority for specifics.

Contractual Agreements and Permits

Leases, contracts, or building rules may restrict subletting. Review agreements or discuss amendments with landlords or authorities.

Mortgage Restrictions

Check your loan agreements for hosting limitations.

Subsidized Housing Restrictions

Municipal or subsidized housing may prohibit subletting without approval. Verify with housing authorities.

Housemates

Formal agreements with housemates can clarify expectations, guest etiquette, and revenue sharing.

EU Consumer Protection Law

Commercial online hosting requires providing certain information to guests. OH-Stay.com offers guidance to help hosts comply.

Misuse

OH-Stay.com will take action if misuse is reported.

Safety – Creating a Safe Haven for Your Guests

Emergency Preparedness:

• Provide essential contacts: local emergency numbers, nearest hospital, your direct line, and a backup contact

• Communicate emergency procedures to guests, including through OH-Stay.com messaging

First Aid:

• Maintain a well-stocked and visible first aid kit

• Check and replenish regularly

Fire Safety:

• Ensure gas appliances comply with regulations and carbon monoxide detectors are functional

• Keep a fire extinguisher and maintain it regularly

• Mark escape routes clearly and display a map

Hazard Minimization:

• Inspect your home for trip hazards

• Secure exposed wires and stairs

• Remove or lock dangerous items

Child Safety:

• Note potential hazards or unsuitability for infants in OH-Stay.com Listing Additional Notes

Climate Control:

• Ensure heating and AC units work properly and provide usage instructions

• Maintain comfortable ventilation

• Observe safe occupancy limits

Good Manners

Help guests understand community norms. Communicate:

• Building Rules: Shared spaces or amenities

• House Rules: Include expectations in OH-Stay.com Listing Additional Notes

• Neighbours: Inform them of hosting plans

• Noise Management: Implement quiet hours, restrict parties, and limit pets or unregistered guests

• Parking: Communicate local parking rules

• Pets: Check building rules, provide guidance for exercising pets, and offer backup options

• Privacy: Respect guest privacy and follow local surveillance laws

• Smoking: Post signs if not allowed; provide ashtrays if allowed

Important: Hosts are solely responsible for their conduct and compliance. OH-Stay.com does not control individual host behaviour and is not liable for their actions. Non-compliance may result in suspension or removal. OH-Stay.com is not responsible for the accuracy of information on third-party sites linked in this resource.