Lease of real estate via Airbnb considered business activity

The Municipal Court in Prague confirmed that the provision of short-term leases via Airbnb meets the criteria of a business activity. Consequently, income from this activity shall be included in a separate tax base as income from an independent…

CJEU approves French approach to regulating short-term leases

The Court of Justice of the European Union (CJEU) has sanctioned a French legal provision requiring in certain locations the prior authorisation by local authorities for short-term leases – typically leases arranged through digital platforms.

New duty to provide information on tourism services

Within the measures adopted in response to the COVID-19 pandemic, legislators have passed a legal amendment introducing the duty for tourism services intermediaries (typically Airbnb and similar platforms) to provide information on these services to…

Latest news - September 2018

Last month’s tax and legal news in a few sentences.

Are you renting out on Airbnb? Then you are liable to tax, says financial administration

Accommodation providers using internet portals such as Airbnb should be on their guard. The General Financial Directorate’s Information published in October 2017 draws attention to tax obligations in this area, covering income taxes, value added tax…

Government outlines new possibilities of regulating sharing economy

The Office of the Government published its analysis of possible ways to regulate the sharing economy and digital platforms. It primarily targets the most widespread accommodation and transport services.