We’ve put together this article to help hosts on ProperyStays become familiar with hosting responsibilities, and to provide a general overview of different laws, regulations, and best practices that may affect hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale, such as Anti-Discrimination Standards.

We recommend that you do your own research as this article isn’t comprehensive, and doesn’t constitute legal or tax advice. Also, as we don’t update this article in real time, please check each source and make sure that the information provided hasn’t recently changed.

Table of contents

• National taxes
• Regulations and permissions
• Safety
• Courtesy
• Insurance
• Other hosting information

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National taxes

Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information.

In general, the money you earn as a host on ProperyStays is considered taxable income that may be subject to different taxes like income tax, corporate tax, and other taxes. You can contact the tax authority or any relevant professional, such as a business lawyer or chartered accountant, for more information.

In 2017, the Tax Administration of France released information on how to determine your taxable earningsand report income for ancillary business. The Official Bulletin of Public Finances-Taxes (BOFiP-Taxes) can provide more information on your tax obligations and public obligations. France has a summary sheet with more information on tax for furnished property rentals that applies to both individuals and professionals.

Free tax guide

We want to make it easy for you to understand your tax responsibilities as a host on ProperyStays, so we’ve partnered with PricewaterhouseCoopers (PwC) to provide a free tax guide (Tax guide in French | Tax guide in English) that covers general tax information in France.

Automatic reporting of host income

The French government passed a law that requires online platforms such as ProperyStays to transmit user data to the French tax authorities on a yearly basis, including gross income and number of transactions. The law comes into effect in January 2020 for revenues from 2019, so you can expect any transaction from 2019 onwards to be transmitted to the tax authorities. Check our ProperyStays Citizen article about automatic reporting of income to French Tax Authorities for more information.

Tax categories

You must report income from the rental of furnished premises on your annual tax return in the Industrial and Commercial Profit (BIC) category. You’ll also need to pay either residential tax or property tax, depending on whether you are a tenant or owner.

Note: You aren’t automatically considered a professional host if you rent a ranked furnished accommodation to guests.

VAT

Furnished rentals are not subject to VAT if you don’t include additional services.

Annual earnings statements

We send each host their annual earnings statement in January to help them understand their fiscal and social tax obligations. You can view your gross earnings amount on your profile in your ProperyStays account at any time.

Micro BIC declaration of earnings

Whether or not you’re a hospitality expert, you can opt for the Micro BIC scheme if you’re within an annual revenue limit:

Unranked furnished accommodations

The micro-bic scheme applies when the amount of your income last year or the year before doesn’t exceed €70,000 for renting the furnished residential premises. You benefit from a 50% flat-rate discount. Complete Declaration no. 2042-C-PRO.

Non-professional hosts should enter the total income they’ve received from rentals in line 5ND, 5OD, or 5PD.

Hospitality experts of furnished accommodations should enter their total income from rentals in lines 5KP to 5MP.

Ranked furnished accommodations or bed and breakfasts

The threshold of the micro BIC scheme is raised to €170,000 if you qualify as a bed and breakfast or ranked tourist furnished accommodation. If you earn less than €170,000 in rental income per year, you can benefit from the micro BIC scheme, which reduces your income by a flat rate of 71%.

Partial rentals of primary residences

Income you’ve made in 2018 from renting part of your primary residence is exempted if:

• The rent price is set within reasonable limits
• Your rental earnings do not exceed €760 per year

Professional bed and breakfasts

You run a professional bed and breakfast (“chambre d’hôtes”):

• You can come under the para-hotel tax system, not the furnished accommodation renting
• You can report under other reporting regimes, such as BIC, real profits, Micro business, farm profits
• You are liable for VAT and the property rental tax of companies

The Tax Administration and the French Government can provide more information about land use for professional bed and breakfasts.

Hosts who use private real-estate companies

Some hosts use private real-estate companies (SCI) to help manage their real-estate assets. Your tax status is based on the type of relationship you have with a private real-estate company.

Tourist tax

Since 2015, hospitality platforms (including ProperyStays) have been allowed to collect tourist tax on the price of overnight unclassified tourist accommodations. Check France’s guide to tourist tax for more information. Check with the Tax Administration for rate and collection calendars for each city or region.

Since July 1st 2018, if your city or region collects tourist tax, we collect the tourist tax on your behalf and send it directly to your respective jurisdiction. We use the rate for non-ranked furnished accommodation rent. If you host a ranked accommodation, you need to collect and pay the remaining share of tourist tax to the city on your own.

Exemptions

Exemptions may apply to guests, including:

• Minors
• People who are staying as part of emergency accommodation or temporary relocation
• Persons occupying premises whose rent is less than an amount determined by the municipal council
• Seasonal employees of the city or region

Check our article about French tourist tax exemptions for more information.

Social security affiliation

The affiliation to social security is mandatory for all hosts who earn more than 23,000€ per year. You can learn more and register on the URSSAF website.

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Regulations and permissions

It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. You can use the general info in this article as a starting point around hosting regulations and permissions.

If you have any doubts or concerns, do not hesitate to get in touch with municipal services or contact a legal professional such as Legal Place.

You can also check out ProperyStays Citizen to see recent updates to public policy that affect hosts.

Furnished tourist property (Meublé de tourisme)

A furnished tourist property rental (or “meublé de tourisme”) is a furnished residential space that you intend use as a short-term rental for guests. Furnished tourist properties are for the exclusive use of non-permanent tenants.

The furnished tourist property rentals category includes:

• Furnished houses (including holiday homes)
• Villas
• Apartments
• Studios

A primary residence or a secondary residence rented in full can be deemed as “meublé de tourisme”, however, a guest room or private room is not considered a furnished tourist property, and as such, not subject to the same regulation.

Most furnished tourist properties are referred to as “non-ranking,” but you can choose to rank your furnished tourist property in an existing category. In terms of tax, ranking your property may reduce your income by a flat rate of 71%.

Accommodation categories

In June 2018, ProperyStays and the other members of Union Nationale Pour la Location de Vacances, the French Association of Short Term Rentals (UNPLV), made voluntary commitments to the French Government to support sustainable and healthy tourism. As a result, hosts need to categorize their listings within those three categories: primary residence, secondary residence and non-residential space. You can confirm details within your ProperyStays account in the Manage your space section.

Primary residences

Your primary residence is the place you live at for at least 8 months per year unless there is a professional constraint, health issue, or other unforeseen circumstances. You are allowed to rent it in full for a maximum of 120 days per year. You can rent a room in your primary residence without any duration limit, 365 days per year.

Secondary residences

A secondary residence is a place where you live for less than 4 months a year, including pied-à-terres and holiday houses. You can rent your secondary residence all year long provided you’ve declared your rental activity to the city. Some large cities might require you to file a change of use (see the Change of usesection of this article).

Non-residential spaces

Non residential spaces are accommodations dedicated to hosting tourists. This category includes hotels, Bed and Breakfast, or serviced apartments for instance.

Bed and breakfasts are furnished rooms within a home that a tourist can rent for a fee for one night or more. The host must provide services (at least the supply of linen and breakfast).

Registration and declaration requirement

You generally don’t have to declare your accommodation to the city if:

• you rent your primary principal residence for less than 4 months per year
• you rent a room in your primary main residence (no time limit)

If you rent your secondary residence, you must send a simple declaration to your city.

Specific registration obligation in some cities

The Law for a Digital Republic and the ELAN Law state that certain municipalities may establish a procedure of “registration” for any person proposing an entire tourist-furnished accommodation (see definition above) for rent. This procedure is free and only takes a few minutes to complete. You must obtain a registration number from your city hall’s website and include it on your ProperyStays listing.

You must register your accommodation if:

• You rent an primary or secondary residence
• You own or you rent this accommodation
• You rent the full accomodation (rooms don’t need to be registered)

You don’t need to register your accommodation if:

• A single room of your primary residence
• A dedicated tourist accommodation, including guest rooms, bed and breakfasts, hotels, and serviced apartments
• If you rent exclusively for durations that exceed 3 months in a row
• You rent only on “bail mobilité” (mobility lease) scheme for a minimum of one month to a tenant justifying, on the effective date of the lease, to be in professional training, in higher studies, in apprenticeship contract, in internship, in voluntary engagement within the framework of a civic service, or on a temporary assignment in the context of his professional activity

Check ProperyStays Citizen for more info about the mobility lease.

Change of use

Some cities and neighborhoods require permission to use your secondary home as a tourist rental. You can get permission for change of use from your local city hall.

Rules for hosts in Paris

Paris registration requirement

In October 2017, Paris City Hall established a registration rule for hosting furnished property or “meublé de tourisme” on short-term rentals for primary and secondary residences. Hosts in Paris generally need to get a registration number from Paris City Hall and include it in their listing before they’re permitted to accommodate guests.

The registration requirement doesn’t apply to:

• individual rooms within your primary residence (also referred to as private rooms)
• rentals with longer durations than 3 consecutive months
• Rentals with “bail mobilité” (mobility lease) scheme only, for a minimum of one month
• non-residential spaces

We’ve partnered with Legal Place to provide hosts of mobility lease rentals with lease agreement templates.

Check out our Paris registration article on ProperyStays Citizen for more information about registration requirements in the city.

How to register your PropertyStays accommodation in Paris

Follow these 6 steps to obtain your registration number:

1. Go to the Paris City Hall website
2. Create an account and fill in your information (You’ll immediately receive an acknowledgment of receipt with a unique 13-digit registration number upon completion)
3. Go to your ProperyStays host account page
4. Click Manage My Listing > Registration
5. Enter the number you received by email in the registration number field
6. Click Save

Check Paris City Hall’s FAQ page, contact them via email, or call them at 39 75 (within France) if you have additional questions. You can also contact a lawyer through Legal Place.

Change of use and compensation in Paris

In addition to the other rules and exceptions for change of use, Paris requires you to purchase an equivalent surface area of a commercial space that you transform into a residential space. The rule is called a “compensation.” Compensations may vary across districts.

Check with Paris City Hall or contact the Housing Department to start the change of use process. You can also read the municipal change of use regulations for more information.

Change of destination in Paris

If you plan to host guests throughout the year, you will need to convert your accommodation’s destination status by filing an application for an urban planning permission to the City Hall. A change of destination converts residential or non-residential premises, such as shops and offices, to tourist-furnished accommodations, which are part of the “hotel accommodation” destination.

Paris City Hall has more information about changing a destination in Paris. You can also email the Housing Department if you have more questions.

Night limits in France

Starting January 1, 2019, in the cities listed below, we’ll only allow entire primary residences listings to host reservations for a maximum of 120 nights per calendar year (from 1st January to 31st December). These automatic limits apply only to the entire primary residences, not rental of individual rooms, in following cities:

• Aix en Provence
• Annecy
• Bordeaux
• Levallois-Perret
• Lille
• Lyon
• Martigues
• Menton
• Neuilly sur Seine
• Nice
• Nîmes
• Paris
• Roquebrune Cap Martin
• Saint-Cannat
• Saint-Paul de Vence
• Sète
• Villeneuve-Loubet
• Versailles

This list of cities has been established in consultation between UNPLV, the French Holidays Homes Association (of which ProperyStays is a member), and the French Government.

Contact your city or visit its website for more information.

There are a few possible exceptions that might qualify your primary residence for an exemption:

1. You’ve been away from your home for more than 4 months this year for reasons of health, professional, or force majeure
2. You only rent the accommodation to guests for a minimum period of 90 days or more

In addition, the automatic limits don’t apply to entire primary home listings that have selected “mobility lease only” to claim an exemption from the obligation to register.

We’ve partnered with Legal Place to provide hosts of mobility lease rentals with lease agreement templates.

You can complete a request form for a night limit exemption if your primary residence meets one of the listed exemptions.

Hospitality expert self-identification

You can identify yourself on ProperyStays as a professional if you are a hospitality expert. European rules and the Consumer Code in particular provide that professionals provide information about their company before travelers make a reservation, so that they have clear and transparent information.

In order to help EU businesses meet their legal obligations, we’ve added the ability to add and edit your company information in the Contact information for your company section of your Account Settings. After you provide your business contact information, it will automatically be displayed on all your existing and future listings.

Therefore, it’s up to you to determine whether your activity on ProperyStays is of a professional nature or not. If you aren’t sure, you should seek independent legal advice. Hospitality experts also might have different tax and public obligations from individual hosts.

Co-ownership

In principle, co-ownership regulations can only prohibit short-term rentals if the building is intended exclusively for dwellings of a particularly high standard or for mixed professional-residential use, excluding any commercial destination.

If you are an owner, contact your tenants’ or owners’ association to make sure you can rent to guests.

Subletting

If you’re a renter, we recommend reviewing your lease agreement and checking with your landlord. You usually need to get approval from your landlord and comply with certain conditions to sublet as a tenant. You may consider adding an appendix to your contract that addresses any concerns, responsibilities, and liabilities for all parties.

We’ve partnered with Legal Place to provide you with lease agreement templates.

Subsidized housing restrictions

Subsidized housing usually has rules that prohibit subletting without permission. Check with your housing authority or housing association if you live in a subsidized housing community and are interested in becoming a host.

Low-income housing

If your accommodation falls under the category of low-income public housing, you’re prohibited from fully subletting your accommodation. People who live in low-income housing can only sublet a portion of your accommodation under specific conditions.

Rent control

If you live in an accommodation in a municipality that has introduced rent guidelines, there may be special rules that apply to you. Contact your City Hall to ask questions about this topic.

Note: The courts annulled rent management in Paris and Lille.

Housemates

Help your housemates understand what they can expect if you’re hosting in your own home. You can consider making a formal housemate agreement with them to outline expectations. Housemate agreements can include how often you plan to host, how you’ll ensure guests follow your house rules, whether you’ll share revenue, and more.

EU consumer protection law

According to EU consumer protection law, when you commercially offer goods or services online, you’re required to provide your customers with specific information. When you host through ProperyStays, it’s considered a service. We have information and tools to help you decide whether you should identify as a hospitality expert and understand your responsibility to protect consumers in the EU.

Misuse

We’ll take appropriate action if anyone notifies us of potential misuse. We have guidelines to help local authorities report housing misuse.

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Safety

We care about the safety of hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.

Emergency contact information

Include a contact list with the following phone numbers:

• Local emergency numbers
• The number for the nearest hospital
• Your contact number
• A number for a backup contact (in case guests can’t reach you)

It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on ProperyStays as a safe alternative.

Important emergency numbers for France:

• EMS: 15
• Police: 17
• Fire rescue: 18
• European emergency number: 112

Medical supplies

Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out. Paris civil protection has suggestions for what you should keep in a first aid kit.

Fire prevention

Every residence in France, including apartments and houses, must be equipped with standardized smoke detectors. The Ministry of the Interior has more information about fire safety devices.

Make sure that your residence complies with the safety guidelines of your district or city. Make sure you have a working fire extinguisher available. Check it regularly to make sure it’s in working order.

Exits

Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see.

Hazard prevention

Here are some ways you can help prevent potential hazards:

• Inspect your home to identify any areas where guests might trip or fall
• Remove the hazards you identify or mark them clearly
• Fix any exposed wires
• Make sure your stairs are safe and have railings
• Remove or lock up any objects that may be dangerous to your guests

Child safety

Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your ProperyStays account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.

Decent accommodation

Your accommodation must comply with certain standards to be considered decent accommodation. It should be properly ventilated and that the temperature control is clearly marked and in working order. Make sure your guests know how to safely operate the heater or fireplace.

Occupancy limits

Establish safe occupancy limits. Your local government may have guidelines.

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Courtesy

Part of being a responsible host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.

Building rules

If your building has common spaces or shared amenities, let guests know the rules for those places.

House rules

You can include your house rules on the Additional notes section of Listing details in your ProperyStays account. Guests usually appreciate it when you share your expectations with them upfront.

Neighbors

It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.

If your neighbors notice any disturbances related to the occasional accommodation of ProperyStays guests, they can file a complaint.

Noise

Guests book through ProperyStays for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience.

If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:

• Implement a quiet hours policy
• Don’t allow pets
• Indicate that your listing isn’t suitable for children or infants
• Prohibit parties and additional unregistered guests

France’s Public Health Code sanctions noises that are likely to infringe on the neighborhood’s tranquility or health due to duration, repetition, or intensity.

France clearly defines punishable noise violations and an owner’s responsibility to enforce noise regulations. Paris also has specific rules to prevent disturbances.

Parking

Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:

• Only park in an assigned space
• Don’t park on the west side of the street on Tuesdays and Thursdays due to street cleaning
• Street parking is only available from 7pm-7am

Pets

First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest’s pet upsets the neighbors.

Privacy

Always respect your guests’ privacy. Our rules on surveillance devices clearly state what we expect from our hosts, but some locations have additional laws and regulations that you’ll need to be aware of.

Smoking

If you don’t allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be sure to provide ashtrays in designated areas.

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Insurance

Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances.

Host Guarantee and Host Protection Insurance

ProperyStays’s Host Guarantee and ProperyStays’s Host Protection Insurance provide you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowners insurance, renters insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.

We strongly encourage all hosts to review and understand the terms of their insurance policy covers. Not all insurance plans will cover damage or loss of property caused by a guest who books your accommodation.

The Host Guarantee provides coverage for up to €800,000 in damages. Payments are subject to certain conditions, limitations, and exclusions.

The Host Guarantee doesn’t cover:

• Cash and securities
• Pets
• Personal liability
• Shared areas or common areas
• Reasonable wear and tear

Some types of goods, such as jewelry, collectibles, and artwork, have more limited coverage. Consider moving valuable objects to a safe place or removing them from your home before you host guests. You also might consider getting independent insurance to cover any valuables you intent to keep in your home.

Basic coverage

Insurance for a furnished tourist accommodation for seasonal rental is not required for tenants or owners. However, we encourage you to review your renters or homeowners policy with your insurance carrier to make sure you have adequate coverage to accommodate guests. Ensure you have adequate liability coverage and property protection.

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Other hosting information

Check out our hosting FAQs to learn more about hosting on ProperyStays.

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Please note that ProperyStays has no control over the conduct of hosts and disclaims all liability. Failure of hosts to satisfy their responsibilities may result in suspension of activity or removal from the ProperyStays website. ProperyStays isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations)