Short-term rental rules in Germany

Berlin, Hamburg, Munich, Frankfurt, Cologne and other cities have laws against misusing housing. Renting a flat to tourists usually needs a permit or a registration number from the city, and second homes are often refused. Fines can reach €500,000.

Letting an entire home short-term needs a permit from your district office (Bezirksamt), and every listing must show your registration number. Letting less than half of your own main home needs no permit but still needs the number. A new law came into force in June 2026; while the new system starts, existing numbers stay valid. Check with your Bezirksamt.

Anyone letting housing short-term needs a Wohnraumschutznummer, applied for online, and must show it on every listing. Letting your own home for up to eight weeks a year needs no permit; second homes need a separate permit from the district office.

Munich also limits letting your home to tourists to a few weeks a year without a permit. Rules differ from city to city, so check with yours before listing.

If you rent your flat, you need your landlord's permission to sublet. In a condominium, check the community rules (Teilungserklärung and house rules).

Foreign guests fill in a registration form (Meldeschein), which you keep for a year. Since 2025, German citizens no longer have to fill one in.

Rental income is taxed at your personal income tax rate, after expenses. Offering hotel-like services can make it a trade (Gewerbe), with trade tax.

Short-term accommodation is subject to 7% VAT, unless you use the small-business rule (Kleinunternehmerregelung), which applies if last year's turnover was under €25,000.

Many cities charge an accommodation tax, for example Berlin (7.5% of the price), Hamburg and Cologne. Platforms collect it in some cities; otherwise you must.

Since 20 May 2026, platforms must check registration numbers and share booking data with the authorities. In Germany, the numbers are issued by cities, so ask yours.