For individuals hosting homes in Cologne, this article provides targeted information on applicable local regulations. As emphasized in the OH-Stay.com article "Hosting in Germany," it is the responsibility of each host to independently verify and comply with all relevant obligations. This document serves only as an introductory reference and is not exhaustive, nor does it replace professional legal or tax advice. Hosts are strongly encouraged to stay up to date with current laws and procedures. In cases of uncertainty or complexity, contacting the City of Cologne directly or consulting a local professional (such as a lawyer or tax advisor) is recommended.
Regulations for Rentals
Cologne has enforced short-term rental regulations since 2014, which were last extended in 2021 under the state-wide Housing Strengthening Act. The rules apply to all privately financed rental and cooperative dwellings designated as residential before or after the regulations came into effect.
Residential Space Definition
Any space within city limits that is objectively suitable and intended for residential purposes is considered a residential space. Properties used continuously for non-residential purposes before and after the adoption of the regulations are exempt.
Permit Requirements
In general, a permit is required to rent out residential space on a short-term basis for more than 90 days per calendar year. Certain exemptions apply — for example, students may rent residential space for up to 180 days per year without a permit.
Registration Obligations
Since July 1, 2022, tenants and owners who rent out residential space on a short-term basis must display a registration number (Wohnraum-Identitätsnummer) online, regardless of the number of rental days per year. The number can be obtained via the NRW Construction Portal online service.
Notification Obligations
Hosts must report each occupancy no later than the 10th day after the rental begins. Notifications are submitted through the same online service used to obtain the registration number. Commercial listings are exempt from maintaining an occupancy calendar.
Obligations to Display Company Details
Instead of a registration number, hosts may publish company details (imprint) if they rent out:
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Non-residential space
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Residential space long term (minimum of three months)
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Residential space short-term, if they are not the tenant or owner
This option is generally used by business operators such as management companies, B&Bs, serviced apartments, and hotels.
Entering Your Registration Number or Imprint on OH-Stay.com
To comply with these requirements, follow these steps in your OH-Stay.com host account:
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Log into your OH-Stay.com account.
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Go to “Manage Listings” and select the listing that requires a registration number.
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Navigate to “Policies and Rules → Laws and Regulations” and enter your registration number under “Regulations.”
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Repeat this process for each additional listing.
Culture Tax
Since December 1, 2014, the City of Cologne has levied a culture tax (Kulturförderabgabe) on overnight stays to support cultural development. More information, including rates and obligations, can be found on Cologne’s official administration website.
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