Rules, registration and tax

Short-term rental rules come in layers, and a unit has to meet all of them at once. At EU level, Regulation (EU) 2024/1028 sets a common framework for registration and data sharing: where a member state or city requires registration, a host gets a registration number, platforms must let hosts show it and check it, and platforms share activity data with authorities. The regulation does not decide whether letting is allowed. That stays with national, regional and local rules.

Those local rules are where the real differences sit. In Belgium the regions set their own framework, so Flanders, Brussels and Wallonia each work differently, and cities add their own requirements on top. In the Netherlands there is a national registration system, while cities such as Amsterdam decide whether a permit is needed and how many nights a year a home may be let. Tourist tax is set by the municipality, and VAT on accommodation depends on how the letting is organised. Tax reporting adds another layer: under DAC7, platforms report host income to the tax authorities.

For a manager this means checking the rules per address before a unit goes live, and knowing who is responsible for registration and tax. The guides in this topic explain the EU regulation and go city by city through Belgium and the Netherlands, with links to each official source.