This page is only designed to give you an overview of some local requirements, but it is your duty to know and comply with the local laws. misterb&b is not a legal adviser : you should read carefully the relevant laws and contact a local adviser or the local authorities for further understanding.
Rental of housing for tourism purposes
It is permitted to rent out a unit for tourism purposes, without further conditions. Merely letting rooms does not fall under the scope of the Trade, Commerce and Industry Regulation Act (Gewerbeordnung). Thus, no business licence is required under the commercial threshold.
However, Owners may check the condominium agreement and have the consent of the entire community of owners. Tenants should make sure their leases are not prohibiting sublets and have the consent of their landlords.
Guest notification requirement
Owners of commercial and private accommodations need to meet reporting requirements concerning the Guests they host. However, there might be some exemptions : for instance stays of less than 3 days may not be reported. For more information, see the Reporting Act 1991 (Meldegesetz 1991). See this page for more information about Guest notification requirement.
Visitor Tax (ortstaxe)
Under section 11 of the Vienna Tourist Promotion Act (Wiener Tourismusförderungsgesetz - WTFG), anybody staying in an accommodation for less than 3 months must pay the Ortstaxe
(apart from several exemptions). The Hosts must collect the tax from the Guests then remit it to the City. For that purpose, a local tax account (ortstaxekonto) must be opened with Municipal Department 6 (accounting Services, Duties and Charges).
For more information on Ortstaxe, visit this page on the City of Vienna official webpage.