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    Pour consulter les options d'annulation et de remboursement, sélectionnez une réservation sur la page Voyages. Notre Politique relative aux cas de force majeure ne s'applique qu'à certaines réservations. Si votre date d'arrivée est postérieure au 15 août, consultez cette page le 15 juillet 2020 pour obtenir les dernières informations.

    Land de Salzbourg

    This article provides specific information about local laws that apply to people who host their homes in the State of Salzburg. Just like our country article for Austria, it’s your responsibility to verify and comply with any obligations that apply to you as a host. This article can serve as a starting point or place you can come back to if you have questions but it isn’t exhaustive and it doesn’t constitute legal or tax advice. It’s a good idea to check to make sure laws and procedures are current.

    Some of the laws that might affect you are complicated. Contact the Salzburg government directly or consult a local advisor, such as an attorney or tax professional, if you have questions.

    Salzburg Land Use Planning Act

    Since January 1, 2018, a Land Use Planning Act has been in force in the State of Salzburg that includes provisions for other uses of residential spaces. This law states that you need to get permission from the local building authority to use your home for any other purpose, including rentals for commercial purposes.

    Exclusions

    Short term rentals of private rooms by individuals are expressly excluded from the Land Use Planning Act and thus are allowed without permission. Private room rentals are defined as accommodation for up to 10 guests in guest rooms or a maximum of three residential units in the home association of the landlords who have their principal place of residence there. The rental of rooms in apartments or an entire apartment that are not considered the host’s main residence both require building authority permission.

    Registration

    According to the Salzburg Overnight Accommodation Tax Act of 2020, providers of accommodations for guests, which explicitly includes private room renting, must register with the responsible tax authority for examination. The respective authority will include audited and compliant accommodations in its register and issue you with a registration number.

    Display of Registration Number

    When advertising your space, especially online, your registration number must always be included in the listing. To make it easier for hosts to display their number, Airbnb now allows hosts in Salzburg to fill in their registration number in a dedicated field in the registration section of a listing.

    Taxes

      The Salzburg Overnight Accommodation Tax Act of 2020 also stipulates that guests staying overnight in the province of Salzburg must pay an overnight accommodation tax unless exceptions apply. For detailed information on the amount of the tax, please contact your municipality or check the Salzburg Overnight Accommodation Tax Act.

      Tourism Promotion Fund

      Hosts who provide accommodations to guests on a commercial or private-room basis are obliged to make a contribution to the Tourism Promotion Fund for each guest subject to the city or spa tax, according to the Salzburg Tourism Act of 2003.

      These taxes and levies vary from one municipality to another. Contact the local tourist association or municipality early on to clarify these matters and to find out which rules apply to you. You can also contact the Salzburg Tax Office for more information.

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