Rental income from short-term rental of apartment
Even if you rent your apartment only for a short term or occasionally (e.g. through Airbnb or booking.com), the rental income is always capital income subject to tax.
You can deduct the expenses that relate to the rental operation. However, you can only claim the expenses that relate directly to the rental period and the rental operation. Examples of such expenses include the costs of finding a tenant, and a portion of your monthly maintenance charge. If only a part of the apartment is rented, you must calculate the deductible expense in correct proportions, relating to the length of the rental contract and the square metres of the part that was rented out. Declare your share of rental income and expenses.
You can report your income from renting out also on form:
If you have several apartments to offer for rent, the rental operation can be treated as an operation of a business. If the tax authorities start treating your rental operation as a business, see our guidance on setting up a company.
Even if you rent out your apartment just for a short time, you may lose the tax exemption for selling your home.
An exclusion from capital gains is available to you if you live for two years, without interruption, in an apartment that you own. Please note that if you offer the entire apartment for rent, even for a short time, the counting of time for the two-year period is discontinued. This may cause that when you sell the apartment, you are treated as receiving a capital gain subject to tax.