Czechia: Qualification of vacation rentals via online marketplaces as business activity
Progress
Current status
in force
19 Aug 2021 in force
Scope
Implementers
Czechia
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: other
Government Branch
judiciary
Government Body
court
Implementation Level
national
Timeline of events
Judgement qualifying short-term rentals through online marketplace as business activity
The Municipal Court in Prague ruled on 19 August 2021 (case 6 Af 20/2020-28) that the provision of short-term rentals through an online marketplace such as Airbnb is a business activity and not a property lease. This will have an impact on the repor…
SourceEvent type
civil lawsuit
Action type
ruling
Government branch
judiciary
Government body
court