¿Qué impuestos debo pagar como anfitrión de experiencias en Alemania?
These information pages can help you get started in learning about some of the laws and registration requirements that may apply to your experiences on Airbnb. These pages include summaries of some of the rules that may apply to different sorts of activities, and contain links to government resources that you may find helpful.
Please understand that these information pages are not comprehensive, and are not legal advice. If you are unsure about how local laws or this information may apply to you or your experience, we encourage you to check with official sources or seek legal advice.
Please note that we don’t update this information in real time, so you should confirm that the laws or procedures have not changed recently.*
What kind of taxes do I need to pay as an experience host?
If you are an experience host, you should make sure you understand each of the following types of taxes, and pay the ones that apply to your experience:
You may be able to deduct your expenses from income taxes, so you should keep receipts of the costs of running your experiences.
Some other taxes or duties may be applicable. We recommend you to check with your local tax advisor or attorney whether your activity may be subject to additional taxes or duties.
In general, hosts who are in business need to charge VAT on the price of their experience.
Do I need to collect any VAT from guests if I’m hosting an experience in Germany?
Taxes can be complicated, and you should take time to understand the rules as they apply to you and your particular situation.
Value Added Tax (VAT), or Umsatzsteuer in German, in Germany is a general, broadly based consumption tax assessed on the value added to goods and services. It applies more or less to all goods and services that are bought and sold for use or consumption.
You may need to assess the VAT consequences of the experience you offer if;
- your country of residence is Germany, or;
- if you are not resided in Germany, but the country where you offer your experience is Germany, or if your guest/customer is based in Germany.
Possible exception: If your guest is itself a VAT taxable person (e.g. a company), in such case we recommend to consult a tax advisor.
You may also be allowed to deduct input VAT incurred. We encourage you to consult a tax advisor in your area for more insight, or if you need assistance assessing VAT on the services you provide.
VAT applies to my experience. How do I determine how much tax I need to collect from my guests?
VAT rates differ per country and change periodically. We recommend you to check on a regular basis with your local tax authority to get the most up to date rates for the country where you are required to pay VAT.
At the date of issuance of this document, the general VAT rate applicable in Germany is 19%. Different rates or even an exemption may be applicable depending on the service provided. More official information about VAT including the rates in Germany can be found here, and here.
In case your experience consists out of several elements, you may have to charge different VAT rates for your supplied experience. We recommend you to check this with your local tax advisor.
VAT applies to my experience. How do I collect VAT from guests?
As an Airbnb host, if you determine that you need to collect VAT, please keep in mind that you have to collect VAT from your guests and report and remit this VAT in a periodical VAT return. Based on the VAT rules and regulations in Germany, the pricing for your experience carried out for private individuals (B2C) should include the VAT due.
For experiences carried out for other VAT taxable persons (e.g. a company), the VAT rules and regulations of Germany require you to charge VAT and make a clear distinction in your pricing between the price for the experience and the VAT.
Some formalities, such as issuing a receipt or an invoice to your guests, may be required. Please find more information on this here.
We recommend you to check your obligations with regard to pricing and VAT and the applicable invoice requirements with a local tax advisor.
VAT applies to my experience. How do I file and pay my taxes?
You may need to register for VAT purposes within Germany or in any other country (depending on the services provided). More information about the tax offices responsible for the registration of non-German businesses for VAT purposes in Germany can e.g. be found here.
The relevant tax office can then provide a list of information that they require for the VAT registration process.
Generally, a VAT taxable person has to report the VAT due in a periodical VAT return.
Are there any income taxes I have to pay for experiences I host?
As a host, you may have to pay income taxes. We expect all hosts to comply with the tax regulations in their area, and encourage you to speak to a tax professional if you need advice on income taxes. Please see here for further information on your income tax responsibilities.
What expenses can I deduct from my income taxes?
It is possible that not all of your earnings as a host are taxable as income. You may be able to deduct the cost of your supplies, amounts you paid to other service providers like restaurants or entertainment venues, insurance costs, and other expenses.
We encourage you to speak to a tax advisor for more details, as there are many special rules in this area and we aren't able to provide tax advice.
*Airbnb is not responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).