Is it still worthwhile to let your flat through Airbnb?

This is new! Information about income received in 2021 from letting your property through digital collaborative platforms will have to be submitted to the tax authorities.

What will the tax authorities know?

These platforms (for example, Airbnb and Booking.com) are now required to provide the tax authorities with an annual report detailing the services provided and the gross amount of the related transactions. Furthermore, in the interests of maximum transparency, they must inform landlords of the tax and social security obligations associated with these lettings.

How will this income be taxed?

This will depend on the type of income received.

• Letting a furnished property with hotel-style services (cleaning, breakfast, etc.): Income must be broken down according to the service provided, as each is subject to a different tax regime.
  Income from renting out the “furniture” will be taxed at 15% (30% tax after a flat-rate expense deduction of 50%). Income generated from ancillary services, however, will be taxed at 33%.
  It is worth noting that, where properties are let frequently with these services, the income will probably be regarded as professional income and taxed accordingly.
• Letting a property. To determine the tax applicable in this situation, take the indexed cadastral income increased by 40%. This amount will then be taxed together with other income at progressive rates.
  For a property within the landlord’s own home, the landlord only needs to declare the cadastral income on a pro rata basis (for the part of the home that is let and on which