Local regulations for hosting in Münster

For individuals hosting homes in Münster, 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 Münster Housing Office or a local advisor (e.g., an attorney or tax professional) is recommended.

Regulations for rentals

Münster has regulations on short-term rentals designed to protect and preserve residential spaces. The rules came into force on 1 July 2016 and were extended in 2021 under the state-wide Housing Strengthening Act.

Residential space

Residential space is defined as any space within city limits that is objectively suitable and subjectively intended for residential purposes. Spaces that have been used continuously for other than residential purposes, both before and after the rules were adopted, are not subject to these regulations.

Permits

In general, you must obtain a permit from the City of Münster if you want to rent out any residential space on a short-term basis for more than 90 days per calendar year. Exemptions exist, for example for students, who may rent residential space on a short-term basis for up to 180 days per calendar year.

Registration obligations

Since 1 July 2022, you must display a registration number (“Wohnraum-Identitätsnummer”) online if you wish to rent out a property on a short-term basis. This applies regardless of the number of days per year you intend to rent out your space. You can apply for a housing identity number via the NRW online construction portal.

Notification obligations

Hosts renting out space on a short-term basis must report occupancies no later than the 10th day after the rental begins. This can be done via the online service through which you received the housing identity number. Commercial listings do not need to maintain an occupancy calendar.

Obligations to display company details

You may provide your company details (imprint) instead of a registration number if you host:

  • A non-residential space

  • Residential space long-term (minimum three months)

  • Residential space short-term if you are not the tenant or owner

This option commonly applies to business owners, management companies, B&Bs, serviced apartments, and hotels.

Instructions to enter your registration number or imprint on OH-Stay.com

  1. Log into your OH-Stay.com account.

  2. Go to Manage Listings and select the listing that requires a registration number.

  3. Go to Policies and rules, then Laws and regulations, and enter your registration number under Regulations.

  4. Repeat for each additional listing.

Local taxes

The City of Münster levies an accommodation tax. The tax is calculated on the amount paid by the guest to stay overnight in a private lodging establishment, including VAT. This applies to hotels, guesthouses, private rooms, youth hostels, apartments, motels, campsites, and similar facilities.

Tax rate

The tax rate is 4.5% of the amount spent on accommodation. If it is not possible to separate the invoice between accommodation and other services (e.g., meals), the base amount is reduced by €7 per breakfast and €10 per lunch/dinner per guest. The tax is levied for a maximum of 21 days per uninterrupted stay.

Tax collection

Hosts (or operators) are responsible for collecting the tax and forwarding it to the city.

Returns and due dates

The collected accommodation tax must be submitted to the Münster City Treasury by the 20th day after the end of each calendar quarter (April, July, October, January). Tax declarations must be signed by the host or their designated operator.

Exemptions

Guests are exempt from the tax if their stay is for:

  • Business or income-generating activities, including commercial, freelance, agricultural, or employment purposes

  • Commercial or freelance secondary activities

  • Educational or training purposes

 

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