Majandus- ja Kommunikatsiooniministeerium · 20. juuni 2025
Sisu (failidest)
Global
ReformBnB
2023
Current situation
and future prospects 1
Introduction
Last November 2018 we held the NYC ReformBnB, the first international summit of hotel
associations facing the challenge of the short-term rental (STR) industry.
We exposed the situation of how the STR industry is causing a vast damage all around the world
and we agreed to organize regular meetings for the ReformBnB movement with the aim to take our
initiative further and promote fair legislations.
One year after of the volunteer creation of ReformBnB, we are hosting in the city of Buenos Aires,
Argentina, the third meeting with the determination, the strength and the conviction to debate
ideas that allow us to find global solutions to face the challenges caused by the supply and the
intermediation of the short-term rental industry.
In Barcelona, we achieved, through a unanimous consensus, the Guidelines that became a concrete
orientation for all the Governments who have decided to apply a regulation for all the components
regarding the supply and intermediation of the STR.
The pandemic caused by COVID-19 in 2020 intensified contacts between the members of the Global
Reformbnb movement to share and to learn from the best practices applied in different regions.
Once the pandemic was over, we were able to meet in person again in May 2022 in Paris. There we
took two key decisions: Global Reformbnb should become an international organization and its
scope should cover the whole digital distribution in order to eradicate the abusive clauses of the
OTAs.
In December 2022, the first General Assembly of the Global Reform took place in Kyoto where we
updated the Guidelines approved in Barcelona in 2019.
The Guidelines are the outcome of a consult to associations of all over the world that shared with
forcefulness their reality. On this occasion, we are updating that initial document as a result of a
major number of responses and updates, that will help us find solutions to the problems that the
hosts of this kind of accommodation suffer, the absence of legislation to regulate them, between
other aspects.
This document aims to provide participants with more concrete information about the current
situation in different tourist cities/regions/countries of the world, with the goal of sharing best
practices.
Below, you will find different cases where an STR platform has become a major problem for the
communities where they operate. That piece of news reveals how a company (Airbnb) and the STR
industry leaves their users/guests at significant risk, without real insurance, consumer protection,
or clear lines of legal liability; they also show an industry polluted with tens of thousands of illegal
operators turning homes into illegal dwellings.
To summarize, all indicators reveal the need of fair regulations in the accommodation industry.
Nowadays, global tourism presents new challenges for hoteliers and other accommodation offer,
more than we have seen in decades: the growing dominance of OTAs, the largely unchecked
landscape of short-term rentals, the rapid expansion of the tourism sector, the pressure it puts on
host communities and the challenge of re-designing hospitality in a sustainable manner.
More than ever global collaboration is needed. Global Reformbnb gives us the opportunity to
share knowledge, insights, and best practices. To benefit from this network, we have organized
international conferences for hotel industry professionals, and we have published guidelines and
specialized reports.
For this reason, we have prepared the third update of the Global Reformbnb Report that
summarizes the state of the law in different cities and states across the world. Our intention is to
give a global overview of the existing conditions and to identify the best practices.
2
Overview of some practical
examples of the best & poor
policies around the world
STR only allowed when host shares living Doubts over liability: Which rights and
quarters with his guests responsibilities are guests aware of?
In New York City, under the new rules, rentals Most questions remain over the liability of the
shorter than 30 days are only allowed if hosts property owners, guests and the platforms that
register with the city and commit to being lists properties. Insurance agreements and the
physically present in the home for the duration procedure for making official complaints are
of the rental and share living quarters with their largely undefined. Platforms do not want to take
guests. Platforms like airbnb are not allowed to care of it, and guests find themselves alone with
process rentals for unregistered hosts. no support. Both hosts and guests are unaware
of their rights and responsibilities.
It’s mandatory for it to register hosts
Clear tax rules should be settled
In the Republic of Ireland a new pending
legislation would require owners of short- When it comes to tax regulation, a major
term tourist lettings to register annually conclusion can be drawn from all the cities
with Ireland’s National Tourism Development taking part on the survey: unclear systems
Authority (Fáilte Ireland) via an online on how those taxes need to be collected, not
registration system. Once registered each enforced enough to follow up on the collection
property will be provided with a Short Term and it is an easy scenario to abuse on the
Tourist Letting registration number for use legislation.
on all booking platforms (including property
websites) and advertisements. In Italy the Consiglio di Stato has confirmed that
Airbnb must collect the 21% flat tax. Moreover,
New York City is enforcing a host registration the Italian Government released the draft
law to eliminate illegal short-term rentals budget law for 2024, that increases this tax up
to 26%. On the top of it, according to the Italian
law:
Lack of obligation to register the guests • STR must pay the bed tax / tax de sojour;
Security has become one of the main factors for
• STR must communicate day by day to the police
the decision on international travels.
the name of all the guest;
Countries like Nepal claim that the lack of
• if an owner manages more than 4 appartments,
obligation to keep record of the visitor means a
he is considered an enterprise (and has to pay
potential threat to national security.
VAT and the other taxes on the entrerprises).
Fines to reduce the activity of the STR
industry
In Ireland, any host offering accommodation for
periods of up to and including 21 nights would be
required to register. Fines of up to €5,000 would
apply against any household that lists a property
as a short-term let without a valid registration
number.
3
Inadequate enforcement of rules and The Government of Catalonia restricts
laws STR in Catalan municipalities with stressed
housing areas
All cities agree on the effortless of their
administrations on control the rules they Municipalities declared to be stressed or with
applied. “Inadequate enforcement of rules and problems of access to housing will have to
laws”, “unlimited concessions of permits”, “fines restrict the number of STR.
are too low”, “no law against STR for revitalizing
the downtown”, “ not enough presence of This Decree Law replaces the "prior
communication" by the "urban licensing regime",
police authorities”, “rules set out not going into a fact that will cause this license to have to be
effect” are some examples of the answers that renewed every 5 years.
participants from cities and regions responded
as a poor policy. After these 5 years, if the municipality does not
meet with any of the conditions contemplated
by the Decree, the STR of that municipality will
have to cease their activity.
Neighbors may choose who they live with
The conditions that can cause the cessation of
In cities like Perth, New York, Bogotá or Santiago STR activity are:
de Chile, if the short-term rental activity is · That the new urban planning DOES NOT
taking place in an apartment building, other expressly authorize the activity.
people living in the building or the apartment · There’s NOT ENOUGH land available for
board may ban short-term rental activity in their dwelling in the habitual residence.
building. · And, in any case, the municipality can grant
up to a maximum of 10 STR licences for
In Paris, the co-owners can to ban STRs in the every 100 inhabitants.
building.
4
Survey Status
Argentina 6
Barcelona 7
Berlin 8
Brazil 9
Buenos Aires 10
Chile 11
Colombia 12
Denmark 13
Dublin 14
Equador 15
Eliat 16
Estonia / Tallin 17
Finland 18
Florence 19
France 20
Greece 21
Ireland 22
Italy 24
Japan 25
Jerusalem 26
Liechtenstein 27
Lithuania 28
Malaysia 29
Mexico 30
Milan 31
Montreal 32
New York 33
Nepal /Kathmandu 34
Ottawa 35
Paraguay 36
Paris 37
Peru 38
Quebec / Canada 39
Quito 40
Rio de Janeiro 41
Santiago de Chile 42
Sweden 43
Switzerland 44
Tel Aviv 45
Tenerife 46
Toronto 47
Uruguay/Montevideo 48
Vienna 49
Vilnius 50
Western Australia 51
Zagreb 52
Association’s name: President: N. of members: N. of beds represented:
AHT - Asociación de María Gabriela Ferrucci 367 57.850
Hoteles de Turismo
de la República Argentina
Argentina
STR activity In Argentina, this issue has been under consideration about 10 years, with advances in legislation
in Argentina and/or registries in most of the country’s provinces. There are currently several deficient laws at the
provincial level and above all control authorities that do not comply with them. In this context the
last 2 years have put in more debate and include the public opinion the issue of STR achieving some
progress. The Legislature currently has a national law proposing a national register, delegation
of control to the provinces and a slight regulation of platforms. There are currently formal and
informal STR offers in different parts of the country.
n/a n/a n/a 89% 10%
*n/a % of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best Conduct adopted by the supervisory Poor There are many bills that state that
authority in Salta (Province of Salta). the obligation of platforms to cancel
The supervisory authority has exercised advertisements that do not have
the powers provided by the provincial registration numbers, is only required
law intensively resulting in an above- when the authority processes a full/
average registration rate. complete summary against the host.
6
Association’s name: President: Jordi Clos N. of members: N. of beds represented:
Barcelona Hotel Assoc. CEO: Manel Casals 463 82.490
Barcelona
STR activity From 2012 to 2014, Barcelona faced a high demand on the request of STR permitted. The city allowed
in Barcelona permits with very basic requirements and a low tax of 228€, until 2014 when it stopped, with 9.600
permits given. On behalf of that, an illegal industry of STR appeared and it increased after 2012
achieving the same number of legal and illegal STR.
Since 5 years ago, the local authorities made efforts to eradicate the illegal STR offer through: hiring
face to face and online inspectors and applying fines to the owners and the platforms.
During these years, we also have noticed an increase of private/shared bedrooms over a significant
decrease of the number of the entire homes. That means, there was a conversion from entire homes
to illegal private/shared bedrooms.
Local authorities have banned this activity in the city until they find an appropriate regulation.
*77,33% of STR
listings comply
with the law. 12.350
Estimated STR listings
9.550 2.800
Legal Ilegal
25% 75%
Homes Bedrooms
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? €10K
Fines against platforms?
Total value of fines? €600K
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
Sales, GST, VAT or other taxes on all revenue
on revenue earned
through STR? Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
In Catalonia, a 2021 regulatory framework has been published adding the modality of the shared bedrooms, to establish a
regulatory framework for them too. Cities have the opportunity to regulate by themselves; currently in Barcelona this mo-
dality is forbidden eventhough platforms still alow its listing.
Practices Best Poor
The Government of Catalonia restricts STR in Catalan municipalities with stressed Unlimited concessions of
housing areas permits. (before 2021)
• Municipalities declared to be stressed or with problems of access to housing will have
to restrict the number of STR.
• This Decree Law replaces the "prior communication" by the "urban licensing regime",
a fact that will cause this license to have to be renewed every 5 years.
• After these 5 years, if the municipality does not meet with any of the conditions
contemplated by the Decree, the STR of that municipality will have to cease their
activity.
• The conditions that can cause the cessation of STR activity are:
• That the new urban planning DOES NOT expressly authorize the activity.
• There’s NOT ENOUGH land available for dwelling in the habitual residence.
• And, in any case, the municipality can grant up to a maximum of 10 STR licences for
every 100 inhabitants.
Mass media law “war” against Airbnb.
Empowerment: personal and software tools. Social movement for the protection of
housing.
Apply fines to hosts and post them in the media.
Provisional ban to shared homes/bedrooms 7
Association’s name: (IHA)President/CEO: N. of members: N. of beds represented:
Hotelverband Deutschland Markus Luthe 1.300 n/a
Berlin
STR activity People offering their whole apartment in Berlin as a short-term-rental has needed a registration
in Berlin number since 2014; since 2018, landlords of individual rooms have also had to apply for such a
number if they are a certain size in relation to the rest of the apartment. In February of this year
(2021), Berlin tightened its rules once again. Online portals in Berlin will not be allowed to publish
offers without an existing registration number. In addition, every provider will now have to apply for
such a number - regardless of the size of the room or whether it is a private or commercial tenant.
If an application is made for a registration number, the relevant authority will consider whether
the private interest outweighs the public interest in preserving available housing. Thus, an owner-
occupied dwelling may be rented out during the owner's absence. However, its character as a
primary residence must be preserved. A Berlin secondary residence may be rented out to a third
party for a maximum of 90 days per year.
9.000 2.000 700 63% 37%
*22% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? €3,4M
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
What are the best practices taken in your region to prevent COVID-19 in the STR market? N/A
Practices Best None. Poor None.
8
Association’s name: President/CEO: N. of members: N. of beds represented:
ABIH n/a n/a 540.000
Brazil
n/a n/a n/a n/a n/a
STR activity
in Brazil
Legal Ilegal Homes Bedrooms
*N/A% of STR Estimated STR listings
listings comply
with the law.
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction?
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
What are the best practices taken in your region to prevent COVID-19 in the STR market? N/A
Practices Best None. Poor Hotels are offering rooms
in STR plataforms
9
Association’s name: President/CEO: N. of members: N. of beds represented:
AHTRA - BA Daniel Gustavo Manzella 70 18.500
Buenos Aires
STR activity We have registered the STR from 17 years ago with a relevant exponential growth during the last
in Buenos Aires 10 years. The city of Buenos Aires has dictated a legislation from 5 years ago, but it has some
weaknesses because it is not 100% compulsory for STR to register themselves and to regulate
the situation.
28.000 400 27.600 74% 26%
*1,5% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor Registration processes
has just registered a 10%
of the STR in Buenos Aires.
10
Association’s name: President/CEO: N. of members: N. of beds represented:
Chilean Federation Helen Kouyoumdjian 800 26.340
of Tourism Companies
Chile
STR activity STR are mostly located on the hotelier areas of the cities. It is not a collaborative business model
in Chile as the offer is composed by complete units, mainly apartments and provided by companies that
develop this business with a supply of various units, including cases where they own the majority of
the units within a building. Competition is unfair against hotels generating a huge economic impact.
During the pandemic, there was a shift of apartments from STR to long term rental as demands was
closed to cero. However as demand starts to reactivate STR will probably start to grow again.
30.000 3000 27.000 75% 25%
*10% of STR
listings comply
with the law. Legal Ilegal Bedrooms
Homes
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license? N/A
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction?
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best n/a Poor n/a
11
Association’s name: President/CEO: N. of members: N. of beds represented:
Asociación Hotelera y Jose Duarte G. 1050 91.194
Turística de Colombia
Colombia
STR activity The STR in Colombia has grown significantly in recent years, thanks to the increase in applications
in Bogotá that facilitate its growth, generating in many cases significant impact on the formal hotel industry,
job creation, problems related with sustainability, gentrification, sexual exploitation and others.
In some regions of Colombia, the level of penetration of this activity is close to 50% and a higher
percentage in periods of high demand (for example vacations). In the recent tourism law of our
country (Law 2068), thanks to the management of COTELCO, it was possible to include measures
aimed at the registration and regulation of the technological platforms that offer these services,
but still more is required to guarantee sustainable development of the tourism sector for all
including STR that complies the rules and commitments to operate and not only the registration
which is a digital procedure without any verification of authorities.
55.778 n/a n/a n/a n/a
*4% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
(refers to Colombia)
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
With the registry, it will be possible to quantify them and start a path to regulating them.
What are the best practices taken in your region to prevent COVID-19 in the STR market? N/A
Practices Best With the recent tourism law, Poor Visit of police authorities.
a registration process of the
platforms began, aimed at
identifying them.
12
Association’s name: President/CEO: N. of members: N. of beds represented:
HORESTA Jan Vinther Larsen / 1.980 n/a
Pia Voss (temp.)
Denmark
STR activity At first STR was not regulated. Later stage 2019 May 1st new Act L 188 and the STR became
in Denmark regulated through a voluntary agreement having STR (Air BnB as the major) reporting names and
addresses to the Danish Tax Authority. Since 2021 the STRs such as AirBnB automatically have to
report the individual rental revenues to the national income registration agency.
26.000 26.000 0 84% 16%
*100% of STR
listings comply
with the law. Legal Ilegal Bedrooms
Homes
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Subject to law of lessee
What are the best practices taken in your region to prevent COVID-19 in the STR market? N/A
Practices Best The Act L188 Not to be evaluated Poor The national agency who is
until 2022. The sector suffers from administering the act is not capable
a non-inteventional approach of assessing and scrutinizing
undertaken by the government the actual number of days of
occupancy despite there is a cap
on this in the Act.
13
Association’s name: President/CEO: N. of members: N. of beds represented:
Irish Hotels Federation Tim Fenn 1.000 60.000
Dublin
STR activity In July 2019, the Government introduced new regulations aimed at addressing the negative impact
in Dublin of short terms lettings on the rental housing market in ‘rent pressure zones’. In these zones, if the
property is not the owner’s principal private residence, they are required to apply for planning
permission from their local authority for it to be used for short-term letting purposes. Home-
sharing is unaffected for private principal residences. However, principal private residences can
only be let in their entirety on a short term basis for a cumulative period of 90 days where the owner
is temporarily absent from their home. It is too early to determine the impact these regulations will
have.
500
Estimated STR listings
n/a n/a
Legal Ilegal
n/a n/a
Homes Bedrooms
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? €5K
Fines against platforms?
Total value of fines? €
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best New regulations have come into Poor None.
effect since July2019, however it is
too early to determine what impact
this has had.
14
Association’s name: CEO: N. of members: N. of beds represented:
FEDERACION HOTELERA Mauricio Letort 400 10.000
DEL ECUADOR. AHOTEC
Ecuador
STR activity "They operate without any regulation.There has been some efforts by SRI (ecuatoriana inland
in Ecuador revenue service) to text their revenue, with very little success.
All attempts to regulate the activity, which have been many, have been stopped by AIRBNB lawyers
and lobbyist."
28.200 n/a n/a n/a n/a
*N/A% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey
Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned N/A
Is there any specific regulation against shared/private rooms?
Practices Best n/a Poor We have been working for a number
of years to get a law to formalize de
STR activity, every time we are close
to regulate the pressure from the
STR owners and AIRBNB has been
overwhelming and politically it has been
imposible to pass such law. We have
been told that at the end of September
2023 we will have this new regulation.
15
Association’s name: President/CEO: N. of members: N. of beds represented:
Israel Hotel's Association Amir Hayak/ Yael Danieli 384 11.023
Eliat
1.195 0 1.195 75% 25%
STR activity
in Eliat
Legal Ilegal Homes Bedrooms
*0% of STR Estimated STR listings
listings comply
with the law.
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction?
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor None.
16
Association’s name: Presiden/CEOt: N. of members: N. of beds represented:
Estonia Hotel & Restaurant Killu Maidla 200 16.000
Association
Estonia /Tallin
2.800 n/a n/a n/a n/a
STR activity
in Estonia /
Tallin Legal Ilegal Homes Bedrooms
Estimated STR listings
*N/A% of STR
listings comply
with the law.
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license? N/A
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best n/a Poor n/a
17
Association’s name: CEO: N. of members: N. of beds represented:
MaRa Timo Lappi 2.800 119.000
Finland
STR activity
in Finland
They do not count
n/a
Estimated STR listings
n/a n/a
Legal Ilegal
n/a n/a
Homes Bedrooms
with an official
estimated STR listing
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor None.
18
Association’s name: President/CEO: N. of members: N. of beds represented:
Federalberghi Firenze Francesco Bechi 274 18.000
Florence
STR activity In Florence we haven't any specific law, only "Agreement concerning the application, collection
in Florence and payment of Tourist Tax" with Airbnb Platform. A basic article in regional level for the regulation
of STR. With a little average of tourist tax in Florence (40M €) we asked for a task force to try to
control illegal STR activity.
10.300 5.150 5.150 90% 10%
*50% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor No law and open to STR for
revitalizing the downtown.
19
Association’s name: Presiden/CEOt: N. of members: N. of beds represented:
GHR Didier Chenet 15.000 N/A
France
STR activity In France there is STR since a law in 1951 framing rural STR. In 2014 a new French law tried to limit the
in France explosion in the number of new kind of STR, due to new online platforms. Since then, there has been
many new regulations on fiscal & social fields, and creating new responsibilities for online platforms.
There still is new proposal to reinforce the rules and even more limit the number of STR. The rules
applicable to a furnished tourist accommodation differ depending on whether it constitutes a primary
residence or not:
- Renting out a principal residence: If the total duration does not exceed 120 days per year, no
prior declaration or authorization is required, unless the municipality has implemented the
change of use procedure (step 1) and then the registration number (step 2).
- Renting out a vacation residence:
· In the first place, the owner must declare their furnished tourist accommodation to the town hall,
regardless of the location of the city.
· The framework can be strengthened if the city has implemented the registration procedure for
both primary and secondary residences enabling the 120-day maximum for primary residences to be
monitored.
- There is no generalisation of the registration number and even platforms cannot know in which cities
there is this rule. Nota bene : even platforms such as Booking.com are trying to block fraudulent offers
of STR (consequences of Olympic Games in France in 2024)
n/a
*N/A% of STR
listings comply
with the law. n/a
Legal
n/a
Ilegal
n/a
Homes
n/a
Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best n/a Poor n/a
20
Association’s name: President: Alexandros Vasilikos N. of members: N. of beds represented:
Hellenic Chamber of Hotels CEO: Agni Christidou 9.873 835.773
Greece
76.070 n/a n/a n/a n/a
STR activity
in Greece
Legal Ilegal Homes Bedrooms
They do not count Estimated STR listings
with an official
estimated STR listing
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor None.
21
Association’s name: President/CEO: N. of members: N. of beds represented:
Irish Hotels Federation Denyse Campbell 900 65.000
Ireland
STR activity At the end of 2022, approximately 30,000 Short Term Tourist Letting properties were estimated to
in Ireland be in the State, of which 20,000 are estimated to be whole houses or apartments.
The Irish Government is aiming to bring 12,000 short-term let properties back into long-term use
for residential purposes.
Property owners who rent out their property to visitors for short-term lets, are currently required
to get planning permission from their local authority or apply for an exemption. Tax implications for
such short-term lets.
Regulations introduced in July 2019 aim to bring properties used for short-term tourist lettings in
Rent Pressure Zones (RPZs) back to the long-term rental market. Rent Pressure Zones are areas
where rents are highest and rising quickly.
Earlier this year, there were reports that Dublin city Council was investigating approximately 1,600
Dublin properties on suspicion that they were operating as illegal short-term lets.
National legislation is currently pending in the Republic of Ireland that would require owners of
short-term tourist lettings to register annually with Ireland’s National Tourism Development
Authority (Fáilte Ireland) via an online registration system. Once registered each property will be
provided with a Short Term Tourist Letting registration number for use on all booking platforms
(including property websites) and advertisements.
Any host offering accommodation for periods of up to and including 21 nights would be required to
register. Fines of up to €5,000 would apply against any household that lists a property as a short-
term let without a valid registration number.
The legislation is currently on hold until the end of the year following a decision by the European
Commission (part of the executive arm of the European Union) to instigate a standstill on the
legislation in light of concerns it has raised in relation to the restrictiveness of the legislation.
Airbnb and Expedia have raised concerns over the proposed role and responsibility of platforms in
current plans.
Airbnb has been advocating for an EU solution for several years to provide legal clarity to platforms
when it comes to the sharing of personal host data with local and national authorities. It is seeking
for the Irish Government to instead focus on building an EU-level framework that can then inform
national policy.
Online platforms are also raising concerns in relation to requirements that they proactively
check the legality of a registration number or to proactively delist accommodation listings on the
assumption that they could be illegal. They main that to do so would be in contravention of the
hosting defence as recognised in the European Union’s E-Commerce Directive (and confirmed by
the Digital Services Act) and in the CJEU case law.”
n/a n/a n/a 66% 33%
*N/A% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal? N/A
Limit on the number of permits? N/A
Conditions on obtaining the license? N/A
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR? N/A
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
22
Ireland Association’s name:
Irish Hotels Federation
President/CEO:
Denyse Campbell
N. of members:
900
N. of beds represented:
65.000
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms? N/A
Practices Best In the Republic of Ireland a new pending Poor n/a
legislation would require owners of
short-term tourist lettings to register
annually with Ireland’s National Tourism
Development Authority (Fáilte Ireland)
via an online registration system. Once
registered each property will be provided
with a Short Term Tourist Letting
registration number for use on all
booking platforms (including property
websites) and advertisements.
23
Association’s name: President/CEO: N. of members: N. of beds represented:
Federalberghi / Bernabò Bocca / 27.000 2.000.000
Italian hotel association Alessandro Nucara
Italy
STR activity STR is growing more and more, like wildfire.
in Italy
500.000 n/a n/a 81,60% 17,30%
*N/A% of STR
listings comply
with the law. Ilegal Bedrooms
Legal Homes
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best In Italy the Consiglio di Stato has confirmed that Poor No control, no fines
Airbnb must collect the 21% flat tax. Moreover, the
Italian Government released the draft budget law for
2024, that increases this tax up to 26%. On the top of
it, according to the Italian law:
• STR must pay the bed tax / tax de sojour;
• STR must communicate day by day to the police the
name of all the guest;
• if an owner manages more than 4 appartments, he is
considered an enterprise (and has to pay VAT and the
other taxes on the entrerprises).
24
Association’s name: President/CEO: N. of members: N. of beds represented:
All Japan Ryokan Hotel Yoshihiro Inoue 14.908 n/a
Association
Japan
STR activity November 2015: Establishment of the “Study Group on the Ideal STR Service”.
in Japan June 2016: Cabinet approved the "Regulatory Reform Implementation Plan". The basic system
design for private accommodations, including the establishment of a regulatory system for
"landlord-resident type" and "landlord-less type," is presented, and the plan will be adopted in fiscal
year 2016.
March 10, 2017: "Residential Accommodation Business Bill" was approved by the Cabinet and
submitted to the Diet by the Cabinet.
June 16, 2017: Promulgation of the "Residential Accommodation Business Law
October 27, 2017: Promulgation of the Ministerial Ordinances related to the Residential
Accommodation Business Law.
December 26, 2017: Promulgation of the Guidelines for Enforcement of the Residential
Accommodation Business Law.
February 28, 2018: Portal site for the private accommodations system opened.
March 1, 2018: Operation of the call center for the private accommodations system begins.
March 15, 2018: Preparatory acts (start of notification of residential accommodation business, etc.),
operation of the private accommodations system operation system begins.
June 15, 2018: Enforcement of the Residential Accommodation Business Law.
26.487 n/a n/a 75,30% n/a
*N/A% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey
Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? ¥1 M (Maximum)
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Practices Best n/a Poor n/a
25
Association’s name: President/CEO: N. of members: N. of beds represented:
Israel Hotel's Association Amir Hayak/ Yael Danieli 384 9.073
Jerusalem
3.380 0 3.380 82% 18%
STR activity
in Jerusalem
Legal Ilegal Homes Bedrooms
*0% of STR
listings comply Estimated STR listings
with the law.
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction?
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor None.
26
Association’s name: Liechtensteiner President/CEO: N. of members: N. of beds represented:
Hotel und Gastronomie Verband Walter Hagen 42 1.000
Liechtenstein
STR activity We would like to help so, that Airbnb will have the same regulations as the hotel and apartment
in Vaduz business in security, price transparency, assurance and employment.
They do not count
n/a
with an official
estimated STR listing
n/a n/a 50% 50%
Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license? n/a
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor They are waiting what
other countries will do.
27
Association’s name: President/CEO: N. of members: N. of beds represented:
Lithuanian Association of Hotels Evalda Siskauskiene 342 7.060
and Restaurants / Egle Lizaityte
Lithuania
STR activity
in Lithuania
1.650 1.269 381 n/a n/a
*30% of STR
listings comply
with the law.
Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? 300 - 800 €
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
What are the best practices taken in your region to prevent COVID-19 in the STR market?
Vilnius city planned for an agreement with AirBnB to be signed in order to let them collect city tax and to forward it auto-
matically to the city budget. Due to pandemics, this topic has been moved aside.
Practices Best Vilnius city planned for an Poor None.
agreement with AirBnB to be signed
in order to let them collect city tax
and to forward it automatically to
the city budget. Due to pandemics,
this topic has been moved aside.
28
Association’s name: President/CEO: N. of members: N. of beds represented:
Malaysian Association of Hotels Lip Seng Yap 550 n/a
Malaysia
STR activity None.
in Malaysia
50.00 50.000 0 80% 20%
*100% of STR
listings comply
with the law.
Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
What are the best practices taken in your region to prevent COVID-19 in the STR market?
We closed the borders
Practices Best The government limited the Poor The enforcement of the regulation
number of night a flat can be rented is very poor and no days are counted
up to 90 days per year and no taxes have been paid yet
29
Association’s name: President/CEO: N. of members: N. of beds represented:
Assoc. de Hoteles de CDMX Alberto Albarran n/a n/a
Mexico
STR activity In Mexico, hotel associations claim for an urgent fiscal regulation on the STR activity so they
in Mexico City can have similar taxes to other hospitality properties, for a registration requirement and also
for a harder enforcement from the authorities to make sure all hosts are legally operating.
47.000 27.755 19.245 n/a n/a
*60% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor In need of reform a legislation
applying to STR, in order to push
hosts and platform to declare all
taxes.
30
Association’s name: President/CEO: N. of members: N. of beds represented:
Federalberghi Maurizio Naro 200 ca. 25.000
Milano-Lodi-Monza
e Brianza
Milan
STR activity started during EXPO 2015 with just 4.000 listings it has grown year after year
in Milan
18.000 5.000 13.000 85% 15%
*32,22% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms? N/A
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best Regional code but unfortunately Poor No minimun stay, no limits of apartments
no one controls for private hosts, low or no control
31
Association’s name: President/CEO: N. of members: N. of beds represented:
Association des hôtels du tbd 115 20.000
Grand Montréal
Montreal
STR activity Robust listing of approximately 85000 with a highly active component of about 35,000
in Montreal
20.000 n/a n/a n/a n/a
*N/A% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? 2.500 CAN$
to 25.000 CAN$
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
What are the best practices taken in your region to prevent COVID-19 in the STR market? N/A
Practices Best None. Poor Lack of surveillance and control
32
Association’s name: President/CEO: N. of members: N. of beds represented:
HANYC Vijay Dandapani 300 85.000
New York
STR activity Registration required for listing on platforms.
in New York
10.000 n/a 98% 20% 70%
*90% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? Upto 5.000$
Fines against platforms?
Total value of fines? $1500
per booking
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
N/A
Income tax on income earned N/A
Is there any specific regulation against shared/private rooms?
Owner (could be tenant) has to be in the apartment with no private means of exit
Practices Best New York City is enforcing a host Poor Section 230 CDA provides platform
registration law to eliminate illegal immunity making it impossible to
short-term rentals. In New York City, sue platforms directly for illegal
under the new rules, rentals shorter behavior
than 30 days are only allowed if hosts
register with the city and commit to
being physically present in the home
for the duration of the rental and
share living quarters with their guests.
Platforms like airbnb are not allowed to
process rentals for unregistered hosts.
33
Association’s name: President: N. of members: N. of beds represented:
Hotel Association Nepal Mr Binayak Shah 4000 30.000
CEO:
Mr Tek Bahadur Mahat
Nepal. Kathmandu
STR activity The problem of STR and rampant run of Bnb has posed a threat to established star hotels in the
in Nepal. cities. There are various reasons for this: 1. The BnBs are STRs are not duly registered. They thus
Kathmandu evade tax and fees. They don't keep record of the visitors which has further posed threat in national
security. Likewise, the cheap rate they have offered online has lowered the business of the big hotels.
The operation cost of the hotels can never be compared with STRs as they don't employ any staff,
rather managed with the help of family. This has further aggravated to the employment generation
issue of the nation.
This trend has been reported in other towns such as Pokhara, Birgunj, Bhairahawa, Biratnagar and
emerging places.
*N/A% of STR
listings comply
with the law.
n/a
Estimated STR listings
n/a
Legal
n/a
Ilegal
n/a
Homes
n/a
Bedrooms
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best We lack laws, rules and regulations as of now. Poor No laws,
However, we have exerted pressure to the No Monitoring Mechanism
government to think on this matter.
No proper coordination
We have clearly pointed out that the increasing between federal, provincial
trend of unauthorized and unregistered STRs and local governments
in Nepal have discouraged hoteliers, declined
No awareness etc.
employment, evaded taxes and income and most
importantly posed threats on national security
and could tarnish the image of nation at large.
I see the local bodies, such as Kathmandu
Metropolitan Cities, Municipalities and Rural
Municipalities do have responsibilities to monitor
and regulate this issue.
34
Association’s name: Presiden/CEOt: N. of members: N. of beds represented:
Hotel Association of Canada Susie Grynol 8.500 460.668
Ottawa
Federally: Federal GST/HST Tax on all Short-term rental platforms
Provincially: Quebec passed MOST restrictive provincial STR legislation with principal resident
requirement and mandatory platform accountability measures such as a requirement for STR
platform representative office in the province & hefty prohibitive fines
STR activity
in Ottawa Municipally: Cities, such as Toronto & Ottawa, have paved the way for other municipalities to
enforce strict municipal regulations that include a principal residence requirement & platform
accountability measures to ensure platforms are responsible to remove illegal listings. "
*N/A% of STR
listings comply
with the law.
n/a
Estimated STR listings
n/a
Legal
n/a
Ilegal
n/a
Homes
n/a
Bedrooms
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best Principal residence requirement (this Poor Allowing commercial STRs to be
eliminates/reduces commercial STRs) legitimized through weak STR rules
Mandatory Data sharing (forces at the municipal level (such as formal
platforms to share data to help with registries), using STR tax from
compliance) commercial operators for municipal/
provincial housing initiatives (further
Platform Accountability Measures
legitimizes their presence & claim to help
(holds platforms accountable to
communities in the very area they are
uphold STR laws or face fines)
responsible for deteriorating)
35
Association’s name: President/CEO: N. of members: N. of beds represented:
AIHPY Josefina Otero 50 More than 1000
Paraguay
STR activity In Paraguay the figure of STR is not regulated yet.
in Paraguay
*N/A% of STR
listings comply
with the law.
n/a
Estimated STR listings
n/a
Legal
n/a
Ilegal
n/a
Homes
n/a
Bedrooms
Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law? N/A
Total Value of fines? N/A
Fines against platforms? N/A
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits? N/A
Conditions on obtaining the license?
Limit on the number of nights a property can be let? N/A
Other people living in the building or the apartment board have the right to ban STR? N/A
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best n/a Poor n/a
36
Association’s name: President/CEO: N. of members: N. of beds represented:
ATOP Patrick Hayat 500 10.000
Paris
STR activity Paris is one of the few cities in Europe to have enjoyed some success in regulating the STR industry.
in Paris This success, however, was hard-earned, the result of a long, costly, and time-consuming fight
with the STR platforms and individual STR hosts. STRs first became a political issue for the city in
2014, following a period of major growth between 2012 and 2014. This led to significant conversion
of residential apartment into STRs. Paris is already densely built and it is extremely difficult to
construct new residential units. Therefore, any reduction in housing supply is considered a major
problem. The first major legal reform was the Loi Alur (2014) which specified that people were only
allowed to rent out residential properties if it is their “primary residence”. A different system was in
place for commercial properties. Since then there have been a number of other reforms designed to
restrain the STR sector.
61.706 n/a n/a 86% 12%
*N/A% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned N/A
Is there any specific regulation against shared/private rooms?
Practices Best Fines on platforms and hosts, rights of Poor Excessive tax advantages for the short-
co-owners to ban STRs in the building. term rental industry - particularly for
the TVA and income tax
37
Association’s name: Assoc. President/CEO: N. of members: N. of beds represented:
Peruana de Hoteles, Blanca Chávez / 15.000 aprox. n/a
Restaurantes y Afines Fredy Gamarra
AHORA PERÚ
Peru
STR activity Since the STR started operating in the Peruvian market this modality has been illegal and they still
in Peru are. Even though it has been increasing, during the pandemic of the COVID19, this modality has
been affected too.
4.500 100 4.400 80% 20%
*3% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines?
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
What are the best practices taken in your region to prevent COVID-19 in the STR market?
Mandatory face masks and social distancing
Practices Best A new regulation is still pending to Poor None.
be approved by the government
38
Association’s name: President: N. of members: N. of beds represented:
Association hôtellerie Véronyque Tremblay 335 23.000
du Québec
Province of Quebec, Canada
n/a 2.000 n/a n/a n/a
STR activity
in Province
of Quebec, Legal Ilegal Homes Bedrooms
Canada Estimated STR listings
*N/A% of STR
listings comply
with the law.
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? 100.000
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits? N/A
Conditions on obtaining the license? N/A
Limit on the number of nights a property can be let? N/A
Other people living in the building or the apartment board have the right to ban STR? N/A
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms? N/A
Practices Best n/a Poor n/a
39
Association’s name: President/CEO: N. of members: N. of beds represented:
Hoteles de Quito Metropolitano Mauricio Letort 25 2.500
Quito
STR activity There is a proposed legislation that the parliament should discuss in the months to come.
in Quito At the moment they work without a permit.
They do not count
n/a n/a n/a n/a n/a
with an official
estimated STR listing
Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement? Yes, soon
Need of permit/license? Yes, soon
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR? Yes, soon
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor None.
40
Association’s name: President/CEO: N. of members: N. of beds represented:
HotéisRIO Alfredo Lopes 127 19.930
Rio de Janeiro
STR activity After Airbnb arrived in Brazil there was a boom in demand for STR.
in Rio
de Janeiro
*N/A% of STR
listings comply
with the law.
n/a
Estimated STR listings
n/a n/a
Legal Ilegal
75% 25%
Homes Bedrooms
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
What are the best practices taken in your region to prevent COVID-19 in the STR market? N/A
Practices Best None. Poor None.
41
Association’s name: President/CEO: N. of members: N. of beds represented:
Hoteleros de Chile, A.G. Andrés Fuenzalida 450 25.000
Santiago de Chile
STR activity The growth of STR listings has been impressive in the last 4 years, from a few hundreds to 12,000
in Santiago in Santiago, and over about 22,000 nationwide. This has impacted on hotel occupancy rates and
de Chile ADR, which have decreased despite a double-digit growth in foreign tourist arrivals and sustained
growth of domestic tourist movements.
12.000 1.100 10.900 n/a n/a
*10% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $1K - $5K
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best Efforts have been made with Poor None.
national and municipal authorities
to regulate the STR business, but
with no results so far.
42
Association’s name: President: JMaud Olofsson N. of members: N. of beds represented:
Visita CEO: Jonas Siljhammar 5.275 n/a
Sweden
STR activity If someone runs a business with the capacity of at least nine guests or five guest rooms,
in Sweden there is a need for permission from the police authority.
They do not count
n/a
with an official
n/a n/a n/a n/a
estimated STR listing
Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned Yes, for more
than 4k€/year
Practices Best If someone runs a business with Poor None.
the capacity of at least nine guests
or five guest rooms, there is a need
for persmission from the police
authority.
43
Association’s name: President: Andreas Zullig N. of members: N. of beds represented:
Swiss Hotel Association CEO: Claude Meier 3.000 176.000
Switzerland
STR activity There is not much regulation. In Geneva STR are only allowed up to 60 days. In Berne old town
in Switzerland STR are only allowed when the landlord lives in the apartment. There are agreements between
Airbnb and 5 regions which says Airbnb collects the guest tax from the guest. The STR situation
is a problem in city areas causing unfair competition. In the countryside, it is until now only another
distribution channel.
49.000 24.500 24.500 72% 28%
*50% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $n/a
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits? n/a
Conditions on obtaining the license? n/a
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best Geneva: Maximum days (60) Poor None.
of STR activity.
Berne old town: The landlord
has to live in the apartment.
44
Association’s name: President/CEO: N. of members: N. of rooms represented:
Israel Hotel's Association Amir Hayak/ Yael Danieli 384 8.946
Tel Aviv
STR activity In the past 10 years STR became very popular in Tel Aviv region because there are not any local
in Tel Aviv or government restrictions which made this solution very profitable and also less expensive for
incoming tourists but also for locals and there are more STR today than hotel rooms in our region.
It’s been discussed with all competent authorities as for now the city declare that they will raise
the city tax for STR owners.
11.813 591 11.222 84% 16%
*5% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor None.
45
Association’s name: President/CEO: N. of members: N. of beds represented:
Ashotel Jorge Marichal 242 93.200
Tenerife
STR activity
in Tenerife
n/a
Estimated STR listings
n/a n/a
Legal Ilegal
n/a
Homes
n/a
Bedrooms
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? €1,5K - €300K
Fines against platforms?
Total value of fines? €
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor There are politics which are
considered as ineffective.
46
Association’s name: President/CEO: N. of members: N. of beds represented:
Hotel Association of Canada Susie Grynol 8.200 19.255
Toronto
STR activity Short-term rentals (STRs) – accommodation less than 28 days – are not defined in the city-wide
in Toronto zoning bylaw or other zoning bylaws and are therefore not currently permitted in the City of
Toronto. Despite this, since 2012, Toronto’s short-term rental industry has dramatically increased,
in fact, Airbnb listings have grown by 845% since 2012.
19.255 11.168 8.087 64% 36%
*58% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR? n/a
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best Toronto City Council voted in favor Poor The rules set out by the City Council
of allowing STRs: amending city of Toronto in late 2017 will not be
bylaws along with a ‘registration going into effect because of multiple
and licensing program’ for all STR appeals to the Ontario Municipal
platforms and a lengthy list of Board.
regulations.
47
Association’s name: President/CEO: N. of members: N. of beds represented:
Asociacion de Hoteles y Francisco Rodriguez 200 20.000
Restaurantes del Uruguay
Uruguay. Montevideo
STR activity Post-pandemic situation, conjunctural problem with neighboring countries related to
in Montevideo the financial exchange system. Project of tourist accommodation in parliamentary route
(to register and regulate tourist accommodation in general) Negative resolution at
parliamentary level for Management Entity (Egeda).
*N/A% of STR
listings comply
with the law. n/a
Estimated STR listings
n/a n/a
Legal Ilegal
n/a
Homes
n/a
Bedrooms
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal? N/A
Limit on the number of permits?
Conditions on obtaining the license? N/A
Limit on the number of nights a property can be let? N/A
Other people living in the building or the apartment board have the right to ban STR? N/A
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best There is a bill, currently in Poor Totally informal without complying
Parliament, to give registration with protocols (especially in pandemic),
number of the receptionist, to not complying with regulations and
register in floating population authorizations both municipal and
the/the guests, with a certain fire prevention, accident insurance,
minimum time limit per year. irregular personnel, unfair competition
at the level of fees, regulations,
commercial rates, etc.
48
Association’s name: Austrian President: N. of members: N. of beds represented:
Professional Hotel Assoc. Susanne Kraus-Winkler 16.000 1.060.000
Vienna
STR activity At the moment they don’t have a nationwide law regarding STR in Austria. Anyhow the government
in Vienna might adopt a law for a mandatory registration (by the people who rent out there apartment) quite
soon.
There are also some legal initiatives within the federal states (regarding the disclosure of the
data of the renters and also the collection and forwarding of the tourist tax), which are not very
efficient though. Especially the city of Vienna tried to negotiate with Airbnb regarding those points,
but Airbnb was not willing to pass on any data – hence the negotiations have been broken off.
In addition, a recent judgment of the Administrative Court of Tirol (from 25th February 2019)
made clear that the rental of accommodation with services, in particular via Airbnb, constitutes
a commercial activity.
9.000
Estimated STR listings
n/a n/a
Legal Ilegal
80% 20%
Homes Bedrooms
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best There have been some legislative Poor None.
initiatives within the federal states
in order to get the problems of STR
under control - but without success.
49
Association’s name: Lithuanian President/CEO: N. of members: N. of beds represented:
Hotel and Restaurant Assoc. Evalda Šiškauskienė n/a n/a
Vilnius
STR activity Vilnius city strives for an agreement with AirBnB to be signed in order to let them collect city tax
in Vilnius and to forward it automatically to the city budget.
They do not count
n/a
with an official
estimated STR listing
*70% of STR
70% 30% n/a n/a
listings comply Legal Ilegal Homes Bedrooms
Estimated STR listings
with the law.
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? $
Fines against platforms?
Total value of fines? $
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Practices Best None. Poor No regulation yet.
50
Association’s name: CEO: N. of members: N. of beds represented:
Australian Hotels Associa- Bradley Woods 700 (NB. This includes 15.000
tion (WA) non-accommodation
members)
Western Australia
STR activity WA currently has no state-wide regulation of STR. A Parliamentary inquiry started in 2018 and
in Western a subsequent report recommended regulating, but no announcement as yet. We are confident,
Australia however, that this announcement is imminent and will entail a registration system and a meaningful
annual cap on unhosted STR properties.
*N/A% of STR
listings comply
10.000
Estimated STR listings
n/a n/a
Legal Ilegal
82% 18%
Homes Bedrooms
with the law.
Registration Requirement?
Survey Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? N/A
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR? N/A
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a major
Which of the following Tourist occupancy tax N/A
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue N/A
through STR?
Social Security/insurance charges or income earned N/A
Income tax on income earned
Is there any specific regulation against shared/private rooms?
Practices Best In the absence of state-wide Poor Elsewhere in Australia, there
regulation. ome Local Governments have only been limited attempts
have tried to implement some by other State Governments. In
form of restrictions, but these are New South Wales the government
ineffective and unenforceable. implemented a 180-day cap on
unhosted properties, which is
woefully insufficient. In Victoria, the
Government recently announced a
7.5% STR levy, which will simply be
passed on to guests and do little to
address STR problems.
51
Association’s name: President/CEO: N. of members: N. of beds represented:
Association of Employers Bernard Zenzerovic, CEO 200 100.000
in Croatian Hospitality in AECH and Martina Bienen-
cooperation with Zagreb feld, CEO ZTB
Tourist Board
Zagreb
STR activity STR has been present for a long time in Croatian tourism. STR has always been regulated in some
in Zagreb way. For many years, the activity of the STR has been regulated by law in such a way that the service
cannot be provided without registration and passing the categorization procedure. There is a
specially established inspection department responsible for enforcing these laws. Failure to comply
with the law by the STR party is subject to fines.
3.462 3.462 0 76% 24%
*100% of STR
listings comply
with the law. Legal Ilegal Homes Bedrooms
Estimated STR listings
Survey Registration Requirement?
Need of permit/license?
Fines for renting a property short term in non-compliance with the law?
Total Value of fines? € 700 - 4,000
Fines against platforms?
Total value of fines? N/A
STR activity completely illegal?
Limit on the number of permits?
Conditions on obtaining the license?
Limit on the number of nights a property can be let?
Other people living in the building or the apartment board have the right to ban STR?
Does the government have a specific team for enforcing STR rules?
Any debate and discussion around STR activity in your jurisdiction? Yes, a minor
Which of the following Tourist occupancy tax
taxes are imposed
on revenue earned Sales, GST, VAT or other taxes on all revenue
through STR?
Social Security/insurance charges or income earned
Income tax on income earned
Is there any specific regulation against shared/private rooms?
What are the best practices taken in your region to prevent COVID-19 in the STR market?
We completely implemented the protocol Safe stay in Croatia – a national designation of safety protocols in tourism and
hospitality. The prominent Safe stay in Croatia label informs visitors that a tourist facility is operating according to the
current recommendations of the World Travel and Tourism Council (WTTC) and the Croatian Institute of Public Health.
Practices Best Poor
Web application, eVisitor, was introduced in 2016 at national level as a uniform and None.
obligatory online application for visitors' registration, control of tourism tax, legality,
permits for all accommodation providers including STR. Until then, visitor registration
was also mandatory, but kept in physical form. In this way, with the introduction of
the electronic application, all competent services, from the police, tax administration,
inspection ... have gained insight into the business of accommodation service providers,
including STR and control of the same. At the same time, tourism institutions are
provided with concrete and concurrent information on all statistical data in tourism.
52
EHRL fookused ja sõnumid 2025-2027 . Lühiajaline üüriteenus. Võrdsed konkurentstingimused , tööstuse ja jagamismajanduse eristamine Jagamismajandus eeldab, et eraisik jagab oma eluruumi (nt üksikut tuba) juhuslikult ja peamise eesmärgita teenida kasumit. Praegu on lühiajaline üüriteenus ( LÜT ) Eestis üle 90% osas oma olemuselt tavapärane äri, mitte jagamismajandus, sest see on püsiv tegevus, toob selle pakkujatele märkimisväärse aastase lisasissetuleku, hõlmab professionaalset haldust ja lisateenuseid. Mistõttu tuleb järgida ettevõtluse ja majutusteenuse regulatsioone. LÜT osas pole teada selle turu suurus Eestis ja seal ööbivad kodanikud, maksukohustusest minnakse sageli mööda. Täpsem info LÜT teenuste osas (st register) on oluline mitte ainult maksustamise, vaid ka ohutuse ja avaliku korra tagamiseks, sest sageli kaasnevad sellega probleemid nagu müra, ülerahvastatus, tuleohutusriskid, rohkem prügi ja parkimisprobleemid. Riigile võimaldab registreerimine turu ülevaadet ja järelevalvet ja t äpsem info turistide ööbimiste kohta on eelduseks andmepõhiste otsuste tegemiseks , lisaks on oluline koguda andmeid lühiajaliste üüri turu mõju kohta majutus - ja eluasemeturule. Saame tänaste otsustega vältida negatiivsete olukordade tekkimist, mida näeme mujal maailmas. Tahame, et meie linnades oleks võimalik elada kogukonnas, mitte kaotada naabritunnet. EHRL soovib saavutada võrdset konkurentsi majutusturul, selgelt eristades majutusteenust ja jagamismajandust. Enamik LÜT pakkuja i d ja hotellid ei tegele erinevate tegevustega, vaid kuuluvad ühiselt külalislahkuse sektorisse. Seetõttu on põhjendatud kehtestada ühtne registreerimis-, andmekogumise ja -jagamise kohustus kõikidele majutusteenuse pakkujatele. Turu korrastamiseks ja kõigile osapooltele selguse toomiseks tuleb LÜT pakkumine reguleerida ning riikliku statistika ja läbipaistvuse tagamiseks kehtestada nii teenusepakkujate kui ka seal viibivate külastajate registreerimise kohustus. Soovime, et oleks üheselt mõistetav ja eristatav LÜT majutusäri ja jagamismajandus e osa selles . EHRL selgitused lühiajalise üüriteenuse reguleerimise vajalikkusest: Oluline näha ette selged kriteeriumid, millal saab majutust pakkuvat isikut lugeda jagamismajanduse pakkujaks ja millal mitte. 90% LÜT korteritest pole üürileandja eluase , teenust osutatakse püsiteenusena , teenitakse oluline osa sissetule ku st . S eega olenemata, kas isik rendib eraisikuna või ettevõttena korterit lühiajaliselt välja on oluline eristada sisuliselt , kas on tegu majutusteenuse või alakasutatud ressursi pakkumisega . E ttevõtja on ÄS § 1 kohaselt füüsiline isik, kes pakub oma nimel tasu eest kaupu või teenuseid ning kellele kaupade müük või teenuste osutamine on püsiv tegevus . EHRL ettepanek on üheselt sõnastada , et platvormi kaudu püsivalt teenust pakkuv isik on sisult majutusettevõte, mis pakub majutusteenust. J agamismajanduse ja majutusteenuse osutamise eristamiseks seada sisse registreerimiskohustus ja ajaline piirang . Registreerimiskohustus ei ole võrdsustatud tegevusloa taotlemisega, selle eesmärgiks on üksnes anda kohalikele omavalitsustele ja riigiasutustele teavet selle kohta, et pakutakse majutusteenuseid ja panustada valmidusse kriisiolukordades (nt evakuatsioon), mil on oluline, et riik teaks kõiki majutusteenuse pakkujaid ja seal viibijaid. Seetõttu ei saa registreerimiskohustuse kehtestamist pidada ülemäära koormavaks. Registreerimata teenusepakkujatele ei peaks olema tagatud ligipääs majutusteenuse platvormidele. Ajalise piirang u seadmine aitaks eri s tada jagamismajandus e majutusteenuse osutamis est . EHRL ettepanek on seada ajaliseks piiranguks 60 päeva aastas , millest edasi on igal juhul tegu majutusteenuse pakkumusega olgu siis pakkujaks eraisik või ettevõtja ja muuta turismiseadus t majutusettevõtte mõiste ja nende liikide osas ( TurS § 17 lg 1 ja §18 lg 1) . Riigil puudub usaldusväärne statistika selle kohta, kes ja mis eesmärkide, millistel tingimustel LÜT korterites ööbivad, mistõttu ei teata ka turu tegelik ku ulatus t ja mõju. Siseturvalisuse tagamiseks, täpsema turismistatistika toetamiseks ning ausa ja võrdse konkurentsikeskkonna loomiseks on see info aga vajalik. EHRL ettepanek on, et ka kõik LÜT teenusepakkujad registreerivad oma külalised vastavalt kehtivale korrale nii nagu ka hotellid ja teis ed majutusettevõt ted . LÜT turu märkimisväärse mahu tõttu on oluline riigi poolt tagada k valiteedinõuete täitmi ne ning turu läbipaistvu s. Riikliku järelevalvet majutusettevõtete üle teostavad Tarbijakaitse, Tehnilise Järelevalve Amet, valla- ja linnavalitsus ed , Päästeamet, Terviseamet ja Politsei- ja Piirivalveamet ( TurS § 30), lisaks Keelamet , Tööinspektsioon jt. Puudulik LÜT turul kontroll tähendab seda, et majutusteenuse kvaliteedis on suured varieeruvused ning puudub selgus, kas platvormide vahendusel pakutavates külaliskorterites on tagatud kvaliteetse majutusteenuse osutamine, külastajate ja majaelanike ohutus (nt kehtestada nõue LÜT k orteris peab olema paigaldatud automaatne tulekahjusignalisatsioonisüsteem, mis on ühendatud valve-/häirekeskusega jm nõuded ) , naabrite õigused ja muud õiguskorra poolt oluliseks loetud väärtuste kaitse. Kogukondades o n vihjeid narkokaubanduse ja prostitutsiooniteenuste pakkumuse kohta LÜT korterites, aga kuna riik ei tea, kes seal ööbivad , pole ka infot. LÜT teenust kasutavad kahtlased isikud just selle tõttu, et pole külastaja registreerimise kohustust. Probleemi ks on ka sularaha- ja platvormivälis ed tehingu d . EHRL ettepanek on, et riik peab tagama nõuded ja süsteemse järelevalve kogu majutusturu üle, sõltumata majutuse vormist. Ebavõrduse allikad on ka e hitusseadustiku ja korteriühistuste regulatsioonid e osa s . Näiteks on arendusi, kus juba planeerimisfaasis on selgelt näha, et valdav osa korteritest (nt 70% või rohkem) on väikesed ja suunatud lühiajalise üüri teenustele. Sellistel juhtudel tuleks seadusandluses ette näha võimalus käsitleda neid elamuid hotellidena ning rakendada neile ka vastavaid nõudeid (nt avatud ühisalad , ohutusstandardid jm). Lisaks ei võimalda p raegu õ igusraamistik korteriühistutel lühiajalise majutuse pakkujalt küsida proportsionaalselt suuremaid arveid ( nt sageli märgatavalt rohkem a prügi tekitamise pärast ), kuigi reaalne koormus on suurem. See tekitab ebavõrdsust ja pingeid teiste elanikega. Taustainfo: Mõisted: jagamismajandus on alakasutatud ressursi pakkumine. Maj utusteenus on ajutise ööbimisvõimaluse pakkumine. Olemasolev statistika: Üüripindade töölaud | Tableau Public