Introduction

At OH-Stay.com, we have compiled this resource to help our hosts understand their responsibilities and to provide a general overview of the legal, regulatory, and practical considerations involved in hosting. Hosts must adhere to our Hosting Standards and ensure full compliance with all laws and regulations applicable to their specific location and circumstances. Please note that this guide is not exhaustive and does not constitute legal or tax advice. We recommend that hosts conduct their own research or seek professional guidance, as the information provided may not always be up to date. Ultimately, each host is responsible for verifying, interpreting, and complying with all information presented here.

Table of contents

• Health and Cleanliness

• National Taxes

• Local Regulations

• Regulations and Permissions

• Safety

• Good Manners

• Insurance

• Other Information

Health and Cleanliness

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

National taxes

Tax obligations vary greatly depending on individual circumstances. We strongly encourage hosts to research their responsibilities or consult with a qualified tax professional for tailored advice. Generally, any income earned as a host on OH-Stay.com is considered taxable. This income may be subject to various taxes such as rental tax, income tax, or VAT.

For example, in Austria, tax forms are due by April 30 each year. You should check with the Federal Ministry of Finance for details on how to declare your hosting income, which you can find in your host earnings summary. You may also wish to explore whether you qualify for any tax reliefs or allowances.

Data reporting

Since January 2021, OH-Stay.com has been required to report specific data to the Austrian tax authorities concerning the previous calendar year. This report includes information on a host’s identity and their hosting activity on the platform.

The following details are shared with the Austrian Finance Ministry:

• First and last name

• Address

• Host ID

• Listing address and URL

• Bank account details (IBAN)

• Total payouts during the reportable year, including cleaning fees

• Number of nights or experiences booked, including booking dates and number of guests

DAC7 - EU Data Sharing

DAC7 refers to the EU Council Directive 2021/514, which requires online platforms like OH-Stay.com to collect and report taxpayer information about users who earn income on the platform. If your listing is located in an EU Member State, or if you are a resident of one, these rules apply to you. Residency is determined by your primary address and any country in which you have a tax identification number (TIN). Check our FAQ Page for more information about how OH-Stay.com shares tax data.

Regulations and permissions

Before hosting, verify your eligibility to do so. Restrictions may arise from contracts, legal statutes, or community rules. For personalized advice, consult a legal professional or local authority.

Business licensing in Austria

Anyone in Austria who regularly engages in a self-employed, profit-driven activity typically requires a trade license. Some exceptions may apply to hosting activities. Whether registration is needed depends on the nature and scope of your rental business. Information about business registration can be found on the Federal Ministry’s website and the Austrian Business Service Portal.

Guest registration

All hosts in Austria are required to maintain a guest register, regardless of hosting frequency or income level. You can either:

1. Maintain your own electronic guest register, or

2. Use a guest register approved by the reporting authority.

If you maintain your own register, you must comply with data protection laws such as the GDPR. Recommendations include:

• Only process data necessary for reporting purposes

• Delete guest data after three years

Contractual agreements and permits

Check any leases, contracts, or building regulations that may restrict subletting or hosting. Contact your landlord or community council if unsure. You may also consider adding a lease addendum to clarify responsibilities and permissions.

Mortgage and housing restrictions

If your property is mortgaged or part of subsidized housing, verify whether hosting is permitted. Always consult with your lender or housing authority before listing.

Housemates

If you share your home, consider creating a written housemate agreement outlining hosting expectations, such as:

• Guest behavior

• Revenue sharing

• Noise policies

EU consumer protection law

When you commercially offer goods or services online in the EU, you must provide consumers with certain information. Hosting through OH-Stay.com counts as providing a service. We offer resources to help you determine if you should identify as a professional host and understand your consumer protection responsibilities.

Misuse

If misuse is reported, OH-Stay.com will take appropriate action. Local authorities can report housing misuse using our established reporting guidelines.

Safety

You can enhance guest safety and peace of mind by preparing your property with clear emergency information and identifying any hazards.

Emergency contact information

Provide guests with key numbers:

• Local emergency services

• Nearest hospital

• Your contact number

• A backup contact number

You can also communicate safely with guests through OH-Stay.com messages.

First Aid and Fire Safety

Keep a stocked first aid kit and ensure guests know where to find it. Install and maintain smoke and carbon monoxide detectors, fire extinguishers, and clearly mark emergency exits.

Hazard prevention

Inspect your property regularly to identify potential risks. Examples include:

• Removing or marking tripping hazards

• Fixing exposed wires

• Ensuring stairs have secure railings

• Locking away dangerous objects

Child safety and comfort

Use your Listing Details on OH-Stay.com to note whether your property is suitable for children or infants. Provide instructions for safe use of climate control systems and ensure appliances are regularly serviced.

Good Manners

Respecting your community is an important part of hosting responsibly.

Building and house rules

If your building has shared areas or amenities, communicate those rules clearly. You can include your house rules in the Additional Notes section of your listing.

Neighbours and noise

Inform your neighbours about your hosting plans to build trust and prevent issues. To minimize noise disturbances, consider policies such as:

• Quiet hours

• No parties or unregistered guests

• Restrictions on pets or children

Parking and pets

Explain parking regulations clearly to guests. If pets are allowed, provide guidance on:

• Exercise areas

• Waste disposal

Privacy and smoking

Always respect guest privacy and follow OH-Stay.com’s surveillance policy. If you prohibit smoking, post reminders; if permitted, provide ashtrays in designated areas.

Insurance

Work with your insurance provider to confirm your coverage and obligations.

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.