Airbnb is accommodation, not rental

26. 10. 2021
Airbnb is accommodation, not rental

We would like to draw your attention to a new judgment of the Municipal Court in Prague (6 Af 20/2020) regarding the previously discussed procedure of taxation of income from Airbnb. In the dispute between a short-term lodging operator through Airbnb, the court supported the tax office, i.e. the procedure for taxing such income not according to Section 9 of the Income Tax Act (rental income), but according to Section 7 of the Income Tax Act, as income from business in provision of accommodation services. The court did not accept the arguments of the short-term accommodation operator that she provides accommodation without other services and that, therefore, taxation is subject to Section 9 of the Act. According to the court’s findings, it is not very important whether rental is defined as “bare rental”, but how this activity is carried out. According to the court, short-term rentals offered via Airbnb do not meet the needs of housing, but the needs for accommodation, and the Airbnb app itself has features (advertising, time limit of accommodation, price calculated per day/week) that define the provision of the service.

You can find more information about this issue in our previously published articles:

How to tax the provision of accommodation through Airbnb | Schaffer & Partner (


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