July 2023
DISCLAIMER. This page is only designed to give you some help in understanding the regulations you should comply with. We do not pretend the information provided here is to be exhaustive nor current. It is your duty to know and abide by the law. For more information, please contact your local tax authorities or a local legal / tax expert.
This is a general presentation of the requirements applicable to short-term rentals operations in the Netherlands. This is only to get your started. We strongly invite you to seek guidance/help with a local legal/tax expert.
DAC7 information sharing
DAC7 requires all digital platforms facilitating the sale of goods and services to report, annually, information to the tax authorities of the EU Member States. Accordingly, misterb&b will share information about Host (i) residents of the Netherlands, or (ii) renting out properties located in the Netherlands. For operating European operations from France, misterb&b will share this information to the French tax authority - which will pass relevant information to the tax administration of other EU Member States.
More information on our FAQ about DAC7 information sharing.
Registration of tourist rentals (toeristische verhuur)
Dutch municipalities can require the registration of tourist rental within their jurisdictions. A tourist rental is the rental of a residential property to tourists.
A list of the municipalities that enforced the registration of tourist rentals is maintained by the Interior Ministry or accessible on the Tourist Rental Registry website.
For more information, check this FAQ about tourist rentals registration.
Municipal requirements (lokale regelgeving) on the use of residential properties as tourist rentals
Once a municipality has introduced the registration obligation, the municipality is allowed to determine further rules for tourist rentals. This page by the Interior Ministry or this one on the Tourist Rental Registry website list the cities (and relevant local official websites) that have implemented local requirements.
For more information, check this FAQ about municipal requirements.
Insurance and Liability
Hosts should review their insurance policies to ensure they have adequate coverage for tourist rentals. It is essential to inform insurance providers about the rental activities to avoid potential coverage gaps.
Taxation
- Tourist tax (toeristenbelasting). Municipalities in the Netherlands can impose a tourist tax on travelers staying overnight. Where applicable, Hosts must collect the tax from their Guests. Rates, rules and remittance procedure vary according to the municipality. For more information, please contact your municipality or visit our FAQ about toeristenbelasting.
- VAT. VAT may apply to your rental services, notably if you act as a professional.
- Income tax. As a non-professional, the income you earned via misterb&b may be subject to income taxes. For more information about income tax and short-term rentals, please check this Tax and Customs Administration page.
Other taxes may apply to your hosting activity and/or income. For more information, please contact a local tax professional.
EU consumer protection law
If your rental activity is commercial / you are a rental professional, you must comply with EU consumer protection law. Notably, you must provide customers with specific information and provide misterb&b with specific information. It is not always easy to determine if you act as a professional: in case of any doubt, please consult a local expert.
We created this FAQ about criteria determination and some of the requirements that apply on professional Hosts.
Third-party rules
You must abide by other contracts or rules binding you, such as co-op rules, CC&Rs, HOA rules, or other rules established by tenant organizations.
Other requirements
You must comply with all applicable State or local rules and regulations.
- Safety and Quality Standards. The property must meet certain safety and quality standards to ensure the well-being of guests. This may include having smoke detectors, fire extinguishers, and complying with building codes.
- Fire Safety. Each property must have at least one standardized smoke detector. More information can be found on the Ministry of Interior's website.
- Emergency Contacts. Provide your Guests with local and national emergency contact numbers, the nearest doctor on call, and the closest hospital to your property.
- First Aid Kit. Keep a first aid kit in an easily accessible location, following the guidelines provided by the local civil protection agency.
- Decent Housing Requirements. Each rented property must meet minimum surface and comfort criteria as specified by local regulations.
- Accessibility for People with Disabilities. Vacation rentals with a capacity of more than 15 people, those that have undergone construction requiring a building permit, or those subject to change in purpose must adhere to accessibility requirements for people with disabilities.
- Anti-Discrimination Policy. Property owners must adhere to laws that prohibit discrimination against tenants based on protected characteristics such as race, religion, gender, or nationality in their rental listings.
- Respect for Neighbors. Guests should be respectful and considerate of neighbors to avoid disturbances, particularly with regards to noise. You can establish rules such as quiet hours, no pets allowed, indicating that the property is not suitable for children or infants, prohibiting parties, and unregistered additional guests.
- Home/internal rules. You can include internal rules in your listing.