Introduction

At OH-Stay.com, we have compiled this resource to assist our hosts in understanding their responsibilities and to offer a general overview of the legal, regulatory, and practical considerations pertinent to hosting. Hosts are required to adhere to our Hosting Standards and to ensure full compliance with all laws and regulations applicable to their specific location and situation. Please note that this article is not comprehensive and does not constitute legal or tax advice. We advise hosts to conduct their own due diligence, as the information provided may not be updated in real time. Ultimate responsibility for verifying, interpreting, and complying with all information presented herein rests with the host.

Table of contents

• Health and Cleanliness

• Local Regulations

• National Taxes

• Regulations and Permissions

• Safety

• Good Manners

• Insurance

• Other Hosting Information

Health and Cleanliness

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

National taxation

Taxation is a multifaceted area, and your specific tax obligations can vary significantly based on your individual circumstances. We strongly recommend that you research your responsibilities thoroughly or consult with a qualified tax professional for personalized advice. Generally, any money you earn as a Host on OH-Stay.com is considered taxable income. This income may be subject to various taxes, including but not limited to, rental tax, income tax, or VAT.

The tax authorities have published an article to help you declare income from ancillary activities. The Official Public Tax Bulletin (BOFiP-Impôts) contains more information on your tax and social security obligations. The government has created a summary sheet containing more information on the taxation of income from furnished accommodation for private individuals and professionals.

DAC 7 and the transmission of data within the EU

DAC 7 refers to EU Council Directive 2021/514, which requires online businesses such as OH-Stay.com to collect and transmit tax information on some of the users who receive income on their platform. If you manage a listing for accommodation located in one of the 27 EU Member States or if you reside in an EU Member State, the DAC 7 directive applies to you.

For the purposes of the DAC 7 Directive, a person is "resident" in the country in which they have their primary residence, but also in any other country in which they have received a tax identification number (TIN).

To find out more about how OH-Stay.com transmits this tax information, see our FAQ Page.

Automatic declaration of host income to the tax authorities

Between 2020 and 2023, online platforms operating in France, such as OH-Stay.com, have been legally required to transmit specific data to the French tax authorities every year. This data included the identity of the hosts (including, for individuals hosting guests, their name, date of birth and address), their activity on the platform during the previous calendar year (including their gross income and number of bookings) and information about their method of payment (IBAN in most cases). This applies to all hosts (accommodation and experiences).

Since 2024, the data will be provided via the EU Council Directive 2021/514 indicated above.

Tax categories

You must declare income from the letting of furnished accommodation on your annual tax return, in the industrial and commercial profits (BIC) category.

You will also have to pay property tax if you are a homeowner, and secondary residence tax (THRS) if the property you rent is your second home.

VAT

Furnished accommodation is subject to VAT at the rate of 10% (para-hotel scheme) if at least 3 of the following 4 additional services are included: breakfast, regular cleaning of the premises, supply of household linen and a reception, even if not personalized, for customers. However, you can still benefit from the VAT exemption threshold, which is set at €91,900 for the rental of furnished tourist accommodation (as at 1 January 2025).

The tax authorities have clarified their interpretation of these criteria in a BOFIP publication.

Annual income statements

In January, we send an annual income statement to all hosts to help them better understand their social security and tax obligations. You can check your gross income at any time in your OH-Stay.com earnings summary.

Declaration of micro-BIC income

Whether or not you are a professional accommodation provider, you can opt for the micro-BIC scheme if your annual income does not exceed a certain limit.

Unclassified furnished accommodation

From 2025 onwards, the micro-BIC scheme applies when your rental income for furnished residential premises does not exceed €15,000. Up to this amount, you benefit from a flat-rate allowance of 30%.

For rental income received in 2024, the old regulations will apply, i.e., (i) a 50% allowance for non-classified properties, up to a maximum of €77,700, and (ii) a 71% allowance for classified properties, up to a maximum of €188,700.

Complete declaration no. 2042-C-PRO. Non-professional hosts must indicate the total income they have received from their rental activity on lines 5ND, 5OD or 5PD. Accommodation professionals who let furnished accommodation must enter the total income received from lettings on lines 5KP to 5MP.

Classified furnished accommodation and bed and breakfast

From 2025, the threshold for the micro-BIC scheme has been raised to €77,700 if your accommodation qualifies as a bed and breakfast or classified furnished tourist accommodation. If your rental income is below this threshold, you can benefit from the micro-BIC scheme and a flat-rate deduction of 50% of your income.

Professional bed and breakfast

If you run a bed and breakfast as part of your business:

• You may be eligible for the para-hotel tax regime rather than the furnished rental tax regime.

• You can declare your income under other tax regimes, such as BIC, real profits, micro-enterprise or agricultural profits.

• You are liable for VAT and business property tax.

The tax authorities can provide more information on land use for professional bed and breakfasts.

Hosts using non-trading property companies

Some hosts use non-trading property companies (SCI) to manage their property assets. Your tax status depends on the structure of the SCI and the links you have with it.

Tourist tax

Since 2019, accommodation platforms (OH-Stay.com) have been obliged to collect tourist tax on overnight stays in non-professional tourist accommodation. For further information, see the guide to tourist tax in France. Contact your City Council to find out more about collection rates and schedules in your area.

If your town or city has introduced real tourist tax, OH-Stay.com will collect the correct amount of tourist tax on your behalf and pay it directly to your town or city.

To ensure that the tourist tax rate applied to your bookings is correct, please remember to enter the classification of your accommodation in the "Regulations" tab on the management page of your listing, then in the "Select the type of accommodation that corresponds to your accommodation" section.

Exemptions

Certain guests may be exempt, namely:

• Minors

• People receiving emergency or temporary accommodation

• Persons occupying premises where the rent is less than the amount determined by the municipal council

• Seasonal employees from the town or region

• Guests booking accommodation with a mobility lease

• Guests booking long-term stays of 365 days or more

In towns where OH-Stay.com requires registration, guests who have booked accommodation with a mobility lease are automatically exempt from tourist tax. A mobility lease is a residential lease, not a tourist lease. It is therefore not subject to tourist tax collection.

In these cities, hosts who have opted for the mobility lease exemption as part of the compulsory registration process will not have to do anything. Tourist tax will simply not be applied to the accommodation concerned.

Elsewhere in France, guests who have booked accommodation on OH-Stay.com with a mobility lease will be charged tourist tax. They will be able to claim a refund from the City Council of the town where they stayed. Guests will need to provide proof that a mobility lease has been agreed, as well as the invoice confirming payment of the tourist tax.

Throughout France, guests booking long-term stays of 365 days or more are also automatically exempt from paying tourist tax.

For more information, see our article on exemptions from French tourist tax.

Information forwarded to local authorities

Since 1 January 2019, platforms that collect tourist tax have been required to provide cities with the following information, in addition to the amount paid for each calendar year:

• Date of tax collection

• Dates of stay

• Accommodation address

• Number of guests

• Number of nights

• Price per night

• Total amount of tax collected during the year

• Any additional taxes (departmental, regional)

• Registration number, if applicable

• Social security registration

Social security registration is compulsory for hosts earning more than €23,000 a year. Visit the URSSAF website for more information and to register.