Date
27 October 2021

Tag

Active

Country
Austria Austria
Geographical scope
Local
Type
  • Type

    Taxation

    Legal

Description

In 2019, the city Vienna issued an amendment to the building code prohibiting short term rentals in residential zones. In certain areas, rooms or apartments can therefore only be rented out in terms of traditional home sharing, but not on a regular basis with the intention to profit from it. Residents who have the impression that their building is used for touristic purposes, have the right to inform authorities. However, in practice it is often not clear who is liable. Furthermore, in the case of Vienna, Airbnb refused to share information concerning the calculation of the city tax, referring to data protection legislation. 

From 01.01.2020, landlords of private rooms in the city Salzburg must get registered with their municipality. In Tirol, the obligation to register has been in force already since 2019.


Additional metadata

Keywords
taxation, regulatory changes
Actors
Platform, Government
Sector
Accommodation and food service activities
Platforms
Airbnb

Sources

Citation

Eurofound (2021), Regulations for Airbnb & Co (Initiative), Record number 2431, Platform Economy Database, Dublin, https://apps.eurofound.europa.eu/platformeconomydb/regulations-for-airbnb-co-105476.