Is Airbnb Legal in Germany? 2026 Rules, Permits & Taxes

Permit required

Yes

Taxes on a stay

None

Yearly night cap

90 nights

Fine for hosting without a permit

Up to €500,000

Next rule change

Jan 1, 2027

The rules in brief

Who needs it

Hosts in cities that run a scheme: Hamburg, Cologne and Düsseldorf issue registration numbers today, Berlin keeps its existing numbers, and Munich will require one once its portal opens. Germany has no national licence, and some cities (Leipzig, Hanover) have no registration procedure.^{7,9,10,16,20,23}

Issued by

City or borough housing office: Wohnungsamt in a Berlin Bezirksamt, Sozialreferat in Munich, Bezirksamt in Hamburg, Amt für Wohnungswesen in Cologne and Düsseldorf

Valid for

Berlin permits are normally granted for a limited term and renewed on application. A Hamburg number lapses when the host no longer holds the right to use the home. Cologne and Düsseldorf numbers cover up to 90 days a year unless a permit is granted.

Processing

Hamburg numbers and Cologne or Düsseldorf numbers for up to 90 days a year are issued automatically online. A Cologne permit above 90 days can take up to six months once the documents are complete.

On listings

The number must appear on every listing

Platform checks

Platforms must require the registration number before publishing a listing in a city that has a registration duty, and the Bundesnetzagentur plans regular spot checks of host details from October 2026.

Fees

Who qualifies

• Hamburg: the applicant holds the right to use the home, and the home is not subsidised social housing.
• Berlin: a main home must stay the centre of the host's life, or a second home may be let for at most 90 days a year; no permit is granted where the host has another main or second home in Berlin.
• Cologne and Düsseldorf: the number issued automatically covers up to 90 days a year (180 days for students); more days need a formal permit.
• Tenants need the landlord's permission before letting the home to guests.

How to apply

1. 1 Check whether the city runs a registration scheme; the Bundesnetzagentur publishes the list of areas with a registration procedure.
2. 2 Hamburg: sign in to the Serviceportal with a BundID or Mein Unternehmenskonto account and request a Wohnraumschutznummer.
3. 3 Cologne and Düsseldorf: request the Wohnraum-ID through the online service of Bauportal.NRW before advertising.
4. 4 Berlin: apply to the borough Wohnungsamt for the permit; applications for a new EU-based registration number are not open while the system is in testing.
5. 5 Show the number in every advert and listing.

Permit rules

No national licence

Germany has no national licence for short-term rentals. The EU registration rules apply only where a federal state or city has set up a registration procedure, and cities issue the numbers, not the federal government.⁷ In force since May 20, 2026

Hamburg: registration number on every advert

Every short-term let needs a housing-protection number (Wohnraumschutznummer), even within the 8-week limit. It is free, requested online and usually issued at once, and it must appear in every advert.¹⁶ Applies to: Hamburg

Cologne and Düsseldorf: Wohnraum-ID on every listing

The Wohnraum-ID (housing registration number) must be requested online before advertising and shown on every listing. Platforms and print media may not publish an offer without it.^8,20 Applies to: Cologne, Düsseldorf · In force since July 1, 2022

Berlin: registration number now in a test phase

Each approved flat gets a registration number that must be shown publicly in every offer. The amended law that brings the EU registration procedure took effect on 17 June 2026, but the system is still being tested, so no new numbers are issued and existing numbers stay valid.⁹ Applies to: Berlin · In force since June 17, 2026

Munich: registration duty adopted, portal not yet open

The bylaw in force since August 2026 requires every flat offered on an online portal to be registered with the Sozialreferat and to carry a registration number. The online registration is not yet available, so no registration duty applies until the city announces the start date.^14,15 Applies to: Munich · In force since August 2026

Leipzig: no registration number yet

Leipzig has no registration procedure under the EU rules, so listings there carry no registration number. The city says it will announce one if it is introduced.²⁵ Applies to: Leipzig

Platforms report bookings to a federal hub

Platforms such as Airbnb send monthly booking data for registered homes to the Bundesnetzagentur's central hub. The first transfer was due on 1 September 2026 for July and August. Platforms that breach their duties face fines up to €100,000.⁷ In force since September 1, 2026

Platforms require the number before publishing

Where a city has a registration duty, platforms must make hosts enter the registration number before a listing goes live. The Bundesnetzagentur plans regular spot checks of host details from October 2026.⁷

Housing-misuse bans are set by states and cities

Each federal state decides whether its cities may ban the use of homes as holiday lets (Zweckentfremdungsverbot, the housing-misuse ban). Cities with a tight housing market then adopt a bylaw that sets the permit-free day limit.^4,25

Berlin: permit to let a main home while away

Letting a home you live in while you are away normally needs a permit from the borough housing office. It is granted when the home stays your centre of life.¹⁰ Applies to: Berlin

Berlin: one room up to 49% of the floor area

A room of up to 49% of the floor area of your main home can be let without a permit after a free advance notification to the borough office. A larger share needs a permit.⁹ Applies to: Berlin

Munich: no permanent whole-home holiday lets

Letting a whole flat or house permanently and only as a holiday flat is banned without a permit.¹⁴ Applies to: Munich

Tenants need the landlord's permission

A tenant may not pass the home on to third parties, including by subletting it, without the landlord's permission.⁵ Applies to: tenants

No right to sublet at a profit

The Federal Court of Justice held on 28 January 2026 that a tenant has no right to the landlord's permission to sublet when the subletting earns more than the tenant's own housing costs.³³ Applies to: tenants · In force since January 28, 2026

Essen: no housing-misuse bylaw

Essen left the state housing-misuse ordinance in 2001, so no housing-law permit or day limit applies to privately financed homes there. Building-law approval for a change of use may still be needed.³¹ Applies to: Essen · In force since July 20, 2001

1. 1. Berlin

   Berlin

   Berlin treats short-term letting as housing misuse unless the borough housing office permits it. A main home can be let while the owner is away with a permit, a second home for at most 90 days a year, and a room up to 49% of the floor area only needs a free notification.^9,10,11,12

   • Permit fee €100 for a main home and €150 for a second home
   • Second home: normally up to 90 days a year; none if the host has another home in Berlin
   • Registration number on every listing; new EU-based numbers are in testing, existing numbers stay valid
   • Fines up to €500,000; city tax 7.5% of the net price

2. 2. Munich

   Bavaria

   Munich lets you offer your own home for up to 8 weeks a year without a permit; anything beyond that counts as housing misuse and needs approval. A registration duty is part of the bylaw in force since August 2026, but the online registration has not opened.^14,15

   • 8 weeks (56 days) a year permit-free for your own home
   • Permanent whole-home holiday letting is banned without a permit
   • Registration number planned for every flat on an online portal; start date to be announced
   • Fines up to €500,000 per violation

3. 3. Hamburg

   Hamburg

   Hamburg requires a free housing-protection number for every short-term let, issued online and usually at once. Letting your own home is permit-free for up to 8 weeks a year, and the separate exemption for up to 50% of a flat ends on 1 January 2027.^16,17,18

   • Wohnraumschutznummer required in every advert; free and usually issued instantly
   • 8 weeks a year permit-free; longer lets need a permit granted restrictively
   • 50% floor-area exemption ends 1 January 2027
   • Fine up to €500,000 for adverts without a number; 14,332 numbers on 30 April 2026

4. 4. Cologne

   North Rhine-Westphalia

   Cologne requires a Wohnraum-ID (housing registration number) before any short-term let is advertised. The number is issued automatically for up to 90 days a year, and more days need a formal permit with a minimum fee of €500.^20,21

   • Wohnraum-ID requested online before advertising and shown on every listing
   • Up to 90 days a year issued automatically; more needs a permit (minimum fee €500, up to six months)
   • One number per flat; the 90 days apply to the whole flat
   • Accommodation tax 5% of the price including VAT and the cleaning fee

5. 5. Leipzig

   Saxony

   Leipzig has banned housing misuse across the whole city since 1 September 2024. Letting a home to guests is permit-free for 12 weeks (84 days) a year, and there is no registration procedure yet.^25,26

   • 12 weeks (84 days) a year without a permit; permit needed from the 85th day
   • A main home may be let longer during the host's absence
   • Fines up to €100,000
   • Accommodation tax 5% of the price including VAT

6. 6. Dresden

   Saxony

   Dresden has no housing-misuse ban in force. The administration presented a draft bylaw in May 2026 with a 12-week limit for the whole city, which needs the city council's approval. Airbnb already adds the city's 6% accommodation tax to bookings.^27,37

   • Draft bylaw: more than 12 weeks a year of guest letting would count as housing misuse
   • Draft would apply for five years once approved by the council
   • About 2,200 holiday-home offers estimated for December 2025
   • Accommodation tax 6% of the price including cleaning fees, collected by Airbnb

7. 7. Dusseldorf

   North Rhine-Westphalia

   Düsseldorf allows short-term letting of a home for up to 90 days a year (180 for students) without a permit, but a Wohnraum-ID is required before advertising. Approval for longer lets costs €500 to €2,500 per home.^4,23,24

   • Wohnraum-ID required; 90 days a year permit-free (180 for students)
   • Approval above the limit: fee €500 to €2,500 per home
   • Accommodation tax €3 per person per night, for at most 21 nights of a stay
   • Fines up to €500,000 under the state housing law

8. 8. Hanover

   Lower Saxony

   Hanover has had a housing-misuse bylaw since 11 July 2025. Letting a home to guests for up to 12 weeks a year needs no approval, and a per-guest accommodation tax applies from the first night above a €25 price.^28,29,30

   • 12 weeks a year without approval; more needs a permit
   • Fines up to €100,000
   • Accommodation tax €3 to €12 per adult and night by gross price
   • In force since 11 July 2025

Berlin: second homes up to 90 days a year

A second home can normally be let for at most 90 days a year with a permit. No permit is granted where the host has another main or second home in Berlin.⁹ Applies to: Berlin

Munich: 8 weeks a year without a permit

Your own home can be offered as a holiday let for up to 8 weeks (56 days) a year, split across any number of stays. More than 8 weeks counts as housing misuse and needs approval from the Sozialreferat.¹⁴ Applies to: Munich

Hamburg: 8 weeks a year without a permit

Letting your own home for no more than 8 weeks a year needs no permit but does need a registration number. Longer lets need a permit, which is granted restrictively.^16,17 Applies to: Hamburg

Hamburg: 50% floor-area exemption ends 1 January 2027

Until the end of 2026 up to 50% of a flat can be let to short-stay guests without a permit. From 1 January 2027 only 8 weeks a year are permit-free, whatever the floor area.¹⁷ Applies to: Hamburg · Takes effect January 1, 2027

Cologne and Düsseldorf: 90 days a year without a permit

In North Rhine-Westphalian cities with a housing-protection bylaw, letting a home for short stays on more than 90 days a year counts as housing misuse. Students can let their rented home for up to 180 days.^4,23 Applies to: Cologne, Düsseldorf · In force since July 1, 2021

Leipzig and Hanover: 12 weeks a year without a permit

A home can be let to guests for a total of 12 weeks (84 days) a year without approval, split across any number of stays. A permit is needed from the 85th day.^25,29 Applies to: Leipzig, Hanover · In force since September 1, 2024

Registration form for foreign guests

Hosts who take in guests on a commercial or business-like basis must have foreign guests sign a registration form (Meldeschein) on the day of arrival and check their passport or ID.⁶

Dresden: draft bylaw with a 12-week limit

No housing-misuse ban is in force in Dresden. A draft bylaw presented in May 2026 would treat letting a home to guests for more than 12 weeks a year as housing misuse, and needs the city council's approval.²⁷ Applies to: Dresden

What the host still handles

• Register the rental with the city tax office or Finanzamt for the local accommodation tax; in Berlin the start of the activity must be notified within one week and the tax is filed every quarter.
• Register for VAT with the local Finanzamt unless the small-business exemption applies.
• Obtain the city registration number (Hamburg, Cologne, Düsseldorf) before advertising; it does not replace the tax registration.^{2,3,12,16,19,37}

• Letting a home without the required permit is an administrative offence with fines up to €500,000 per violation in Munich, and the same maximum applies in Berlin and North Rhine-Westphalia.¹⁴
• Berlin: using a home for other than residential purposes without the required permit can be fined up to €500,000.¹¹
• Hamburg: publishing an advert without a registration number, or with false details, can be fined up to €500,000.¹⁶
• North Rhine-Westphalia (Cologne, Düsseldorf): the state housing law allows fines up to €500,000.⁴
• North Rhine-Westphalia: platforms must remove unlawful adverts from their websites at the city's request.⁴
• Leipzig: housing misuse can be fined up to €100,000, and a breach of the duty to give information up to €50,000.²⁵
• Hanover: letting a home without the required permit can be fined up to €100,000.²⁹
• Platforms that breach their reporting and registration-check duties face fines up to €100,000 from the Bundesnetzagentur.⁷

1. January 1, 2027 Proposed
   Hamburg proposes higher tourism tax

   The Senate sent the parliament a bill raising the culture and tourism tax tiers by €0.20 to €1.20 per night from 1 January 2027.¹⁹

2. January 1, 2027 Upcoming
   Hamburg ends the 50% floor-area exemption

   From 1 January 2027 only 8 weeks a year of short-term letting are permit-free in Hamburg, whatever the share of the flat.¹⁷

3. October 2026
   Spot checks of host details planned

   The Bundesnetzagentur plans regular checks of the details hosts give about their registered homes from October 2026.⁷

4. September 1, 2026
   Leipzig transition for reported holiday flats ends

   Holiday flats reported by 2 December 2024 could be let until 1 September 2026; after that proof of regular residential use was due.²⁵

5. September 1, 2026
   Platforms start monthly data transfers

   Platforms send booking data for July and August 2026 to the Bundesnetzagentur, then monthly.⁷

6. September 2026 Not in force
   EU Affordable Housing Act proposed

   The European Commission proposed a framework in which local authorities must show evidence of housing pressure before restricting short-term rentals; it complements the registration regulation.³⁴

7. August 2026
   Munich's new housing-misuse bylaw takes effect

   The bylaw adds a registration duty for holiday flats offered on online portals; the online registration is not yet open and the city will announce the start date.^14,15

8. July 1, 2026
   Federal data hub goes live

   The Bundesnetzagentur's digital hub for platform data entered full operation, with a test environment for new cities.⁷

9. June 17, 2026
   Berlin amends its housing-misuse law for the EU rules

   The fourth amendment of the Zweckentfremdungsverbot-Gesetz took effect; the technical system is in testing, no new registration numbers are issued and existing numbers stay valid.⁹

10. May 20, 2026
    Hamburg's amended housing-protection law applies

    The adjusted Wohnraumschutzgesetz applies from 20 May 2026; existing numbers gained a country and municipality prefix.¹⁷

11. May 20, 2026
    EU short-term rental regulation applies

    Regulation (EU) 2024/1028 applies in Germany. It creates registration numbers and platform data sharing only where a state or city has introduced a registration procedure.^7,36

12. May 13, 2026 Not in force
    Dresden presents a draft housing-misuse bylaw

    The draft covers the whole city, limits letting to 12 weeks a year without approval and would apply for five years once the city council approves it.²⁷

13. August 1, 2025
    Essen introduces an accommodation tax

    Essen charges 5% of the gross price, at most €9 per guest and night.³²

14. July 11, 2025
    Hanover housing-misuse bylaw takes effect

    The council adopted the bylaw on 26 June 2025; it limits letting without approval to 12 weeks a year.^28,29

15. January 1, 2025
    Hamburg tourism tax tiers rise by 20%

    Hamburg raised its tiered culture and tourism tax amounts by 20% for stays booked from 1 January 2025.¹⁸

16. January 1, 2025
    Berlin city tax rises to 7.5%

    Berlin's accommodation tax rate was raised to 7.5% of the net price and the exemption for stays over 21 days ended.¹³

17. September 1, 2024
    Leipzig housing-misuse ban takes effect

    Leipzig's bylaw, adopted on 21 August 2024, limits letting a home to guests to 12 weeks a year without approval across the whole city.²⁵

Estimate what a home could earn

1. 1. § 22a Digitale-Dienste-Gesetz: Durchführung der Verordnung (EU) 2024/1028 · Gesetze im Internet (Bundesministerium der Justiz)
2. 2. § 12 Umsatzsteuergesetz: Steuersätze · Gesetze im Internet (Bundesministerium der Justiz)
3. 3. § 19 Umsatzsteuergesetz: Besteuerung der Kleinunternehmer · Gesetze im Internet (Bundesministerium der Justiz)
4. 4. Wohnraumstärkungsgesetz NRW (WohnStG) · Land Nordrhein-Westfalen, recht.nrw.de
5. 5. § 540 BGB: Gebrauchsüberlassung an Dritte · Gesetze im Internet (Bundesministerium der Justiz)
6. 6. § 29 Bundesmeldegesetz: Besondere Meldepflicht in Beherbergungsstätten · Gesetze im Internet (Bundesministerium der Justiz)
7. 7. Kurzzeitvermietung (Kurzzeitvermietungs-Verordnung) · Bundesnetzagentur
8. 8. Wohnraum-ID: Wissenswertes zur Kurzzeitvermietung · Bauportal des Landes Nordrhein-Westfalen
9. 9. Zweckentfremdungsverbot · Senatsverwaltung für Stadtentwicklung, Bauen und Wohnen, Berlin
10. 10. Zweckentfremdung von Wohnraum: Genehmigung zur Ferienwohnungsvermietung einer Haupt- oder Nebenwohnung beantragen · Service Berlin
11. 11. Zweckentfremdungsverbot · Bezirksamt Pankow von Berlin, Wohnungsamt
12. 12. Übernachtungsteuer · Service Berlin
13. 13. FAQ Übernachtungsteuer (City Tax) · Senatsverwaltung für Finanzen, Berlin
14. 14. Vollzug der Zweckentfremdungssatzung, Fachbereich Bestandssicherung · Landeshauptstadt München, Sozialreferat
15. 15. Stadtrat beschließt Registrierungspflicht für Ferienwohnungen (Rathaus Umschau 113/2026) · Landeshauptstadt München
16. 16. Wohnraumschutznummer registrieren · Freie und Hansestadt Hamburg
17. 17. FAQs zur Kurzzeitvermietung und zum Wohnraumschutz in Hamburg · Behörde für Stadtentwicklung und Wohnen, Hamburg
18. 18. Informationen zur Hamburgischen Kultur- und Tourismustaxe · Finanzbehörde Hamburg
19. 19. Überprüfung der Hamburger Kommunalabgaben (Pressemitteilung, 2. Januar 2026) · Finanzbehörde Hamburg
20. 20. Fragen und Antworten zur Wohnraum-Identitätsnummer · Stadt Köln
21. 21. Häufig gestellte Fragen zur Übernachtungssteuer (Kulturförderabgabe) · Stadt Köln
22. 22. Bericht Wohnraumzweckentfremdung · Stadt Köln
23. 23. Zweckentfremdung · Landeshauptstadt Düsseldorf
24. 24. Beherbergungssteuer · Landeshauptstadt Düsseldorf, Steueramt
25. 25. Zweckentfremdungsverbot in Leipzig · Stadt Leipzig
26. 26. Beherbergungssteuer · Stadt Leipzig
27. 27. Wohnraum: Stadtverwaltung legt Zweckentfremdungssatzung vor (Pressemitteilung, 13. Mai 2026) · Landeshauptstadt Dresden
28. 28. Zweckentfremdung von Wohnraum · Landeshauptstadt Hannover
29. 29. FAQ zur Zweckentfremdungssatzung · Landeshauptstadt Hannover
30. 30. Beherbergungsteuer · Landeshauptstadt Hannover
31. 31. Zweckentfremdung von Wohnraum · Stadt Essen, Serviceportal
32. 32. Beherbergungssteuer · Stadt Essen
33. 33. Unzulässigkeit einer gewinnbringenden Untervermietung von Wohnraum (Urteil VIII ZR 228/23, 28. Januar 2026) · Bundesgerichtshof
34. 34. Questions and answers on the Affordable Housing Act · European Commission
35. 35. Liste der Gebiete mit Registrierungsverfahren (Area-Liste, Stand 01.10.2026) · Bundesnetzagentur
36. 36. Responsible hosting in Germany · Airbnb Help Center
37. 37. Occupancy tax collection and remittance by Airbnb in Germany · Airbnb Help Center