As a host you are responsible for determining the applicable tax laws in your country related to the payment you receive. This can range from VAT, surcharges, sales taxes, goods and services taxes or personal or corporate income taxes.
For France, please refer to the following text: http://bofip.impots.gouv.fr/bofip/1322-PGP.html?identifiant=BOI-IR-BASE-10-10-10-10-20160830#1322-PGP_Non-imposition_des_sommes_e_1