The Corona virus is changing the travel behaviour of Swiss people. Many are foregoing holidays abroad this year and spending their summer or autumn holidays in Switzerland. That's why many hotels are well booked or even fully booked during the school holidays - and many guests are looking around for alternatives on platforms like Airbnb. No wonder more and more homeowners are considering renting out their homes during the holidays via Airbnb. Do you also want to rent out your house or flat via Airbnb? You can find out what to look out for here.
Anyone who rents out their house, condominium or rented apartment in whole or in part for a fee must report guests who are not resident in Switzerland to the local police. This also applies to houses, apartments and rooms that are rented out via platforms such as Airbnb. Most private occasional landlords are unaware of this obligation to register. That is why the Zurich Cantonal Police, for example, informs landlords directly if they suspect that they are hosting guests for money. In the canton of Zurich, private hosts can easily register their guests online.
The spa tax or local tax is a tourism or tourist tax. It is regulated on a cantonal basis. In the canton of Zurich, for example, it is 2.50 francs per person per night, 2.50 to 6 francs in the canton of Bern, but in the city of Bern, it is 4.30 francs. In individual cantons or municipalities, guests receive free additional services in return, such as the Basel Card in Basel. Airbnb has signed contracts with six cantons to date and automatically pays the tax to the tourism organisations: Zug, Basel-Landschaft, Zurich, Basel-Stadt, Schaffhausen and, since the beginning of 2020, Lucerne. In all other cantons, you as a host must collect and pay the local or visitor's tax.
As the owner, you must pay tax on the rental income for the house, apartment or individual rooms as income. In return, you can deduct the maintenance, operating and administration costs. In addition, the imputed rental value decreases in proportion to the length of the tenancy and you may deduct an apartment rate of 20 per cent of your net rental income for the furnishings.
If you rent out several houses, apartments or rooms or offer additional services typical of hotels, the rental is considered commercial. This makes Airbnb a self-employed sideline and you would have to pay tax on profits as well as social security contributions. If you earn more than CHF 100,000 in rent per year, you would also have to pay VAT and keep double-entry bookkeeping.
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Renting out condominiums via platforms such as Airbnb is not regulated by law because the law is behind the times. In current legal literature, the practice has prevailed that occasional renting out does not constitute a change of use or purpose of the property and is therefore permitted. Unless, for example, the act of incorporation or the regulations of the condominium owners' association stipulate an obligation to provide a primary residence. Whether a qualified majority is sufficient for a subsequent restriction of use or whether unanimity is required for this is disputed and not conclusively clarified.
Hosts are protected by Airbnb through a host guarantee and liability insurance. The insurance assumes legal responsibility "under certain circumstances" (wording on the Airbnb website) in the event of
This is only basic coverage and does not replace building, liability or renters insurance. Therefore, talk to your insurance advisor before hosting Airbnb guests. Tip: With a deposit that you request from your guests via the platform or directly, you additionally protect yourself from the financial consequences of damage to the house, apartment or furniture.
If you rent out your condominium, your tenant must ask you for permission if he wants to rent out your condominium via Airbnb. This is based on the provisions for subtenants in tenancy law, because rules for Airbnb are (still) missing. As long as your tenant abides by these rules, you cannot refuse subtenants in principle:
If your tenant sublets your apartment for a fee without your consent, you can give him a written warning and ask him to end the subletting relationship within a reasonable period of time. If he does not do so, you can give him extraordinary notice of termination at the end of the month with 30 days' notice. He is also liable for the behaviour of his Airbnb guests and any damage they cause.
In Bern, the rental of vacation homes and business apartments in the old town is restricted; in Geneva, apartments may be rented to short-term residents for a maximum of 90 days a year; in Lucerne, voters approved the popular initiative "Protect living space - regulate Airbnb"; and in Zurich, the SP wants to submit an initiative similar to the one in Lucerne. The canton of Ticino goes the furthest with the Lex Airbnb, which has been in force since December 2, 2022. It stipulates that homeowners who rent out their apartment with less than four beds online for a total of more than 90 days in a calendar year need a permit. In return, they must submit an application for change of use and their apartment is no longer considered a second home, but a primary residence, and thus loses value.
