Local regulations for hosting in Leipzig

For individuals hosting homes in Leipzig, this article provides targeted information on applicable local regulations. It is imperative, as stipulated by the OH-Stay.com article "Hosting in Germany," that hosts independently verify and adhere to all relevant obligations. While this document serves as a foundational reference, it is neither exhaustive nor a substitute for professional legal or tax counsel. Hosts are advised to regularly confirm the timeliness of all laws and procedures. Should complexities arise, direct engagement with the City of Leipzig or a local advisor (e.g., an attorney or tax professional) is recommended.

Accommodation tax

The City of Leipzig collects an accommodation tax for temporary visitors according to its accommodation tax by-law.

  • The tax is 5% of paid accommodation services, rounded down to full cents.

  • The assessment basis is the remuneration owed for individual overnight stays, including legally owed VAT.

  • The tax is collected by hosts acting as accommodation providers.

Exemptions

  • Children and young people up to age 18

  • Severely disabled persons

  • Persons staying in Leipzig for medical treatment

Short-term rental regulations

In September 2024, Leipzig passed a misappropriation statute (Zweckentfremdungsverbotssatzung) which prohibits the use of residential space for unauthorized purposes.

Permit

  • A permit from the authorities is generally required if you wish to rent any residential space on a short-term basis for more than 12 weeks per calendar year.

Exemption

  • Residential spaces that were already rented on a short-term basis for more than 12 weeks per year before the statute came into effect may qualify for a transitional exception.

  • To apply, notify the City of Leipzig within three months of the statute’s effective date.

  • This exception applies only for a period of two years following the statute’s enactment.

Further information on the statute, its implementation, and the application form is available on the City of Leipzig’s official website.

 

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