90 nights makes you a business — but the declaration to the mayor is due from night one

Updated July 2026

🛏️ Can I rent out my flat on Airbnb?

With conditions

Quick answer

Yes, it is not banned — but nothing about it is free of obligations. There is no Airbnb law in Luxembourg: the duties come from existing texts. From 90 nights in total over a year, you are carrying on a commercial activity and need a business permit. The myth: "under 90 days I have nothing to do." Wrong — and it is the commonest trap. The 90-night threshold governs the business permit and nothing else. Even for a single night you must declare the property to the mayor, meet health and safety standards, send guest registration forms to the police and data to STATEC, and declare the income. And in housing zone 1, the 89-day limit bites before the 90-night one ever does.

📋 The rules

No specific Airbnb regulation: guichet.public.lu says so outright — "there is no specific regulation for this phenomenon". The obligations flow from the right of establishment, housing standards, traveller registration and tax law.
The 90-night threshold: since 1 September 2023, letting accommodation units for 90 nights or more in a year is a commercial activity requiring a business permit — nights across all your units are added together — with an accelerated training course to pass within 6 months.
Declaration to the commune, whatever the number of nights: anyone letting a furnished property must declare it to the mayor in advance, stating the maximum number of occupants and the rent, with a detailed schedule or floor plan.
Housing zone 1 and co-ownership: tourist letting is limited to 89 days a year there, and likewise in buildings whose co-ownership rules prohibit such activity.
Tax: rental income must be declared from €600 upwards (form 100 plus annex 190). "Transient accommodation of persons" is excluded from the VAT exemption and is therefore taxable; the small-business threshold is €50,000 over twelve months since 1 January 2025.

🔓 Exceptions

Letting to people who register as residents at the address with the commune is not transient accommodation: those nights do not count towards the 90.
The one-year window for the 90-night threshold runs from the date of the last letting — it is not a calendar year, so you can cross the threshold without noticing.
Tourist tax: it exists in only a handful of communes (Mamer, Roeser, Vianden). Elsewhere there is none — but the rates circulating in private guides are unreliable: check with your commune before charging anything.

⚠️ Penalties & fines

Letting without a business permit exposes you to criminal penalties — imprisonment and fines — and to temporary closure of the establishment. Failing to file guest registration forms and STATEC data is also a criminal matter. The invisible costs: the mayor can order the closure of a substandard property — and the owner then has to rehouse the occupants at his own expense for up to 3 months; the co-ownership can go to court to stop the activity; and since 20 May 2026, a missing registration number (EU Regulation 2024/1028) means the platform can take the listing down.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

I only let 30 nights a year: does any of this apply to me?

Yes, because the 90-night threshold only concerns the business permit. The prior declaration to the mayor, the guest registration forms for the police and the income declaration are all due from the very first night.

Can my building ban me from letting on Airbnb?

Yes, if the co-ownership rules prohibit that kind of activity or impose a residential-use clause. The co-ownership can then go to court to have the tourist letting stopped.

From what income must I declare to the tax office?

Rental income must be declared from €600 upwards, using form 100 and its annex 190. The VAT small-business threshold is a separate matter: €50,000 over twelve months since 1 January 2025.

I have seen a €30,000 VAT threshold: is it still valid?

No, that figure still appears on an official page that has not been updated since 2019. The real small-business threshold has been €50,000 over twelve months since 1 January 2025.

Do I need a registration number on my listing?

Yes, Regulation (EU) 2024/1028 has applied since 20 May 2026 and requires a unique registration number displayed on the listing. Without it, the platform can remove your advert.

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