Tourism in Germany has regained importance after the coronavirus pandemic. Attractive major cities beckon with appealing cultural offerings. Beautiful places in the mountains and by the sea score with healthy leisure activities. What could be more obvious than offering holiday accommodation?
Letting holiday flats or rooms via online portals is very popular. Although the tenancy usually only lasts a few days, the providers of a holiday flat or room must observe numerous legal details. If they are tenants themselves, they need the owner's permission. In addition, the regular letting of living space can be regarded as unauthorised misappropriation and can be punished with heavy fines.
If tenants want to sublet their rented flat or parts of it, they need the landlord's permission. Some main tenancy agreements permit subletting, but not subletting to changing guests. In this case, the authorisation to sublet must expressly include letting to tourists. If the self-rented flat is sublet without permission for temporary use, this constitutes a breach of the obligations under the tenancy agreement. As a result, the tenant may be threatened with a warning and, ultimately, termination without notice.
The regular letting of residential space to tourists can exacerbate the housing shortage and constitute an unauthorised misappropriation. The European Court of Justice has ruled that cities and municipalities can make the permanent use of residential space for non-residential purposes dependent on authorisation. There is no standardised nationwide regulation.
If the letting is carried out permanently with the intention of making a profit, a business registration is required and trade tax is payable. The income is generally taxable as income from letting and leasing. If the landlord is also the owner and uses the flat himself, second home tax may be payable under certain circumstances.
(Photo: © DolfiAm, Pixabay)
