Verantwortungsvolles Gastgeben in den Niederlanden

You can read this article in Dutch or English.

We’ve put together this article to help Hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of different laws, regulations, and best practices that may affect Hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale.

We recommend that you do your own research, as this article isn’t comprehensive, and doesn’t constitute legal or tax advice. Also, as we don’t update this article in real time, please check each source and make sure that the information provided hasn’t recently changed.

National taxes

Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information.

In general, the money you earn as a host on Airbnb is considered taxable income which may be subject to different taxes like rental tax, income tax, or VAT.

For Dutch residents, tax forms for the Netherlands are generally due by 1 March each tax year. Check with the Tax and Customs Administration to find out if you need to declare the amount you earn from hosting, which you can find in your host earnings summary. It’s also a good idea to find out if you’re eligible for other credits like tax reliefs and allowances.

Check our FAQ page for information about how Airbnb shares tax-related data with the Dutch Tax and Customs Administration (Belastingdienst).

Tourism tax

Each municipality in the Netherlands is authorized to introduce a tourism tax for travelers who stay in their city. Currently, Airbnb collects and remits tourism tax on behalf of hosts in Amsterdam, Rotterdam and Haarlem. In other cities, you may be required by your city to collect tourism tax as a host. Contact your municipality's services for more information.

Free tax guide

We want to make it easy for you to understand your tax responsibilities as a host on Airbnb, so we’ve partnered with an independent third-party accounting firm to provide a free tax guide (available in Dutch and English) that covers general tax information in the Netherlands.

General regulations and permissions

It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. Check with a lawyer or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances.

If you have any doubts or concerns, do not hesitate to get in touch with your local government or visit the vacation rental website for more information.

While we do not provide legal advice, you can use the general info in this article as a starting point around hosting regulations and permissions.

Below, we have added an overview of the short term rental regulations that apply in the four largest municipalities of the Netherlands: Amsterdam, Rotterdam, The Hague and Utrecht. For an overview of the regulations that apply in other municipalities, please contact your local government.

Hosting regulations

On January 1st, 2021, the new Tourist Rental of Housing Act came into effect, which permits municipalities to require registration of short-term rentals. Renting out your property for a short period in the Netherlands can fall under two different categories, for instance:

1. Private vacation rentals
2. Bed & breakfasts

For the municipalities that opt in to implement a registration system, the hosts of private vacation rentals, and in some cases, bed & breakfasts, would be required to register their listing with their city.

Private vacation rentals

You operate a private vacation rental in the Netherlands if:

• you are the owner of a home and occasionally rent out your entire home for a short period of time during a year, or
• you have obtained permission from the owner of a home to rent out the home for a short period of time during a year.

If you operate a private vacation rental in the Netherlands, you are required by your city government to register your listing and follow a set of rules, including limits on the number of nights that you are allowed to host, guest capacity limits, tourism taxes, and reporting requirements to the city ahead of each reservation. If you don't follow these rules, you risk a fine from the city. The table at the end of this section provides information about the specific requirements for the municipalities in the Netherlands.

Bed & breakfasts

Bed & breakfast rules apply to you if you’re the main resident of a home and rent out a maximum of one or two rooms in your home while you are present. Unlike private vacation rentals, there are no night limits for bed & breakfasts or reporting requirements for each reservation, but you may still be similarly subjected to registration and permit obligations, guest capacity limits, and tourism taxes.

Depending on your city’s zoning plans, some homes may not have the permission to operate bed and breakfasts. Make sure to check that you have the proper permissions and submit an inquiry to the municipality’s office if you have any doubts or questions. In order to qualify as a bed and breakfast, municipalities in the Netherlands may have additional conditions that you would need to meet. Visit your local government’s website for more information about the specific conditions.

Registration

If you are required to register your listing, here are the general steps you should follow:

• Visit your local government’s website (refer to table below)
• Create an account and follow the government’s instructions in filling out your information
• Go to your host account page on Airbnb
• Click Manage my listing > Registration
• Enter the number you received by email in the registration number field
• Click Save

If your listing is exempt because for instance you host a hotel, hostel or serviced apartment, you have the option to claim an exemption when filling out your registration number.

The following table provides a high-level overview of the eligibility and registration requirements for the municipalities in the Netherlands that have introduced registration. Visit the vacation rental website directly for the more updated information as these requirements may change over time. More information about whether your municipality has a registration obligations can be found here.

Contractual agreements and permits

Sometimes leases, contracts, building regulations, and community rules have restrictions against subletting or hosting. For example, housing associations (Vereniging van Eigenaren) can decide vacation rental is not allowed in their building. Review any contracts you’ve signed or contact your landlord, community council, or other authority. You might be able to add an addendum to your lease or contract that can provide clarity about concerns, responsibilities, and liabilities for all parties.

Mortgage restrictions

If your property has a mortgage (or any form of loan), check with the lender to make sure that there aren’t restrictions against subletting or hosting.

Subsidized housing

Subsidized housing usually has rules that prohibit subletting without permission. Check with your housing authority or housing association if you live in a subsidized housing community and are interested in becoming a host.

Housemates

If you share your home with others, consider making a formal agreement with your housemates in order to outline expectations. Housemate agreements can include how often you plan to host, guest etiquette, whether you'll share revenue, and more.

EU consumer protection law

According to EU consumer protection law, when you commercially offer goods or services online, you’re required to provide your customers with specific information. When you host through Airbnb, it’s considered a service. We have information and tools to help you decide whether you should identify as a hospitality expert and understand your responsibility to protect consumers in the EU.

Misuse

We’ll take appropriate action if anyone notifies us of potential misuse. We have guidelines to help local authorities report housing misuse.

Safety

We care about the safety of hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.

Emergency contact information

Include a contact list with the following phone numbers:

• Local emergency numbers
• The number for the nearest hospital
• Your contact number
• A number for a backup contact (in case guests can’t reach you)

It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.

Medical supplies

Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.

Fire prevention

If you have gas appliances, follow any applicable gas safety regulations and make sure you have a working carbon monoxide detector. Provide a fire extinguisher and remember to maintain it regularly.

Exits

Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see.

Hazard prevention

Here are some ways you can help prevent potential hazards:

• Inspect your home to identify any areas where guests might trip or fall
• Remove the hazards you identify or mark them clearly
• Fix any exposed wires
• Make sure your stairs are safe and have railings
• Remove or lock up any objects that may be dangerous to your guests

Child safety

Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.

Climate control

Working appliances, like furnaces and air conditioners, can greatly affect your guests’ comfort during their stay. There are lots of ways you can make sure your guests stay comfortable:

• Make sure your home is properly ventilated
• Provide instructions on how to safely use the heater and air conditioning
• Check that the thermostat is working correctly and make sure that guests know where to find it
• Service the appliances regularly

Preventing Legionnaires' disease

Building owners are responsible for the quality of the water. They must ensure that the health of people in contact with this water is not at risk. Among others, hotels, B&Bs, holiday parks and camp sites are considered priority institutions. Please visit the government website for more information about and practical measures for complying with this duty of care.

Occupancy limits

Establish safe occupancy limits. Your local government may have guidelines.

Courtesy

Part of being a responsible host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.

Building rules

If your building has common spaces or shared amenities, let guests know the rules for those places.

House rules

You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them upfront.

Neighbors

It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.

Noise

Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience.

If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:

• Implement a quiet hours policy
• Don’t allow pets
• Indicate that your listing isn’t suitable for children or infants
• Prohibit parties and additional unregistered guests

Parking

Communicate any parking rules for your building and neighborhood to your guests.

Pets

First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.

Privacy

Always respect your guests' privacy. Our rules on surveillance devices clearly state what we expect from hosts, but some locations have additional laws and regulations that you’ll need to be aware of.

Smoking

If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be sure to provide ashtrays in designated areas.

Insurance

Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances.

Host damage protection and Host liability insurance

AirCover for hosts includes Host damage protection and Host liability insurance, which provide you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowner's insurance, renter's insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.

We strongly encourage all hosts to review and understand the terms of their insurance policy covers. Not all insurance plans will cover damage or loss of property caused by a guest who books your accommodation.

Learn more about AirCover for hosts.

Liability and basic coverage

Review your homeowners or renters policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.

Other hosting information

Check out our hosting FAQs to learn more about hosting on Airbnb.

Please note that Airbnb has no control over the conduct of hosts and disclaims all liability. Failure of hosts to satisfy their responsibilities may result in suspension of activity or removal from the Airbnb website. Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).