🏨 Can I let my flat on Airbnb?

With conditions

Quick answer

You can — but it is not "letting", it is an accommodation service. And everything turns on that distinction. If you house guests for a temporary stay and provide additional services — cleaning, a change of linen, handing over keys, a reception, or even just basic check-in care — those are accommodation services. Providing them systematically requires a trade licence for accommodation services. You must also register for the local accommodation tax: the rate and the method of payment are set by the municipality in its own ordinance, and you will generally file monthly or quarterly returns. The income tax return is due by 31 March.

📋 The rules

Short-term letting = an accommodation service, not letting
What decides is the additional services — cleaning, linen, keys
Provided systematically, it needs a trade licence
You must register for the local accommodation tax
The municipality sets the rate in its ordinance

🔓 Exceptions

Long-term letting with no additional services is not an accommodation service
VAT registration follows once the statutory turnover is exceeded
The income tax return is due by 31 March, extendable to 30 June

⚠️ Penalties & fines

The costliest error is assuming it is ordinary letting. If you provide additional services, this is an accommodation service — and running it systematically without a licence is unauthorised business, with everything that follows. The second thing people forget is the local accommodation tax: you must register with the municipality as tax administrator, file returns and remit the tax on the deadlines in its ordinance. Do not count on anonymity: platforms now report host data to tax authorities, so undeclared income will be traced — and a penalty and interest are added to the tax.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

Is Airbnb letting or a business?

If you provide additional services — cleaning, a change of linen, handing over keys, or even just basic check-in care — it is an accommodation service, not an ordinary letting of a flat.

Do I need a trade licence?

If you provide accommodation services systematically, yes. Without one it amounts to unauthorised business, with all the consequences that follow.

What is the accommodation tax?

A local tax whose rate and method of payment are set by the municipality in its own ordinance. You must register with the municipality as tax administrator and generally file monthly or quarterly.

When must I register for VAT?

Once the statutory turnover for a calendar year is exceeded. A reduced VAT rate applies to accommodation services, so it is worth working the numbers out in advance.

Will the tax office find my income?

Platforms now report host data to tax authorities, so undeclared income will be traced. A penalty and interest for late payment are then added to the tax assessed.

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