If you, as a private individual or company, offer an overnight stay to persons who are not registered in the municipal basic registration (BRP), you must register for tourist tax.
This applies if you:
- Create a Bed and Breakfast heeft
- A holiday home rented out
- Rent out a house/room or other living space via Airbnb or another mediation website
How it works
- You charge the tourist tax to your customer. Then you pay the amount to the municipality. You do this afterwards, after you have filed your tax return
- You must register separately for each address you rent out
- After you have registered, you will receive an invitation each year to report the number of overnight stays.