Owner Responsibilities

 

If you want to rent out your holiday apartment or holiday home to guests, it is important to be familiar with the local legal requirements. You are best seeking information from your town or municipal administration about regulations that affect you as an owner.

In order to support you, we have put together some information for you. This information is not, however, legally binding. We also emphasise that we accept no liability for the correctness, completeness or currentness of the content presented here.

The renting of holiday apartments or holiday homes is, in part, subject to different requirements and laws which must be observed. These may be valid for the whole of Germany or differ depending on federal state, city or local authority.

This includes, among other things, building and noise control laws, property and tenancy law, misappropriation statutes, or tax and trade regulations.

The effects  of these regulations for you as an owner can be manifold.

 

 

Misappropriation of housing space – legal situation

Particularly in large cities, holiday apartments are discussed on a variety of levels. On the one hand, many city vacationers are happy about the numerous holiday apartments, which are offered to an affordable price in the city centre. On the other hand, there is a shortage of affordable housing space in some cities. For this reason, several municipalities have made the misappropriation of housing space subject to authorisation.
You can find out from the respective authorities whether you need an authorisation for the short-term rental of your housing space. A corresponding application is generally to be completed.
Below you will find some helpful links for some of the largest German cities with misappropriation bans. We would like to point out that this list is not exhaustive; additional legal provisions may apply to the whole of Germany as well as to one or more states or municipalities.

 

Berlin:

Housing space may generally only be used with a permission for other than housing purposes. For example, this applies to renting out your primary or secondary home as a vacation rental repeatedly on a daily or weekly basis.

In addition, a limit of no more than 90 days per year generally applies to secondary homes. Authorization shall not be granted if you already have a main residence (primary home) or at least another secondary home in Berlin.

Offering and advertising housing space for other than housing purposes requires a registration number by the competent district administration which must be displayed from August 1, 2018 at all times.

Further information about the law and the necessary application forms can be found on the following pages of the service website of the City of Berlin:

 

Munich:

 

 

Hamburg:

 

 

 

Taxes

 

Several local authorities in Germany levy additional taxes for the hosting of private guests. They have different designations: Bed tax, "cultural promotion tax", city tax, lodging or overnight tax. These are not, however, to be confused with the spa taxes, which are only levied in spas.

All of the so-called "bed tax models" have in common that they must be transferred to the relevant local authority. On that note, please also seek information from the relevant authorities as to whether and to what extent you are obliged to levy any such duty from your guests. 

 

 

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