Czechia: Judgement qualifying short-term rentals through online marketplace as business activity
Description
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 reporting of the corresponding taxes.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: other
Implementation Level
national
Government Branch
judiciary
Government Body
court
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private individual
Economic activity
platform intermediary: user-generated content
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
listing: housing: marketing (any form)
Regulatory tool
Subordination under other existing tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1