Should I switch to the "other accommodation" category, and what are the requirements?
More and more hosts are considering switching to the "other accommodation provider" category, especially due to district restrictions. Key considerations:
- The "other accommodation" category allows a maximum of 25 rooms and 100 beds, with a maximum star rating of 1 or 2.
- Different permit procedures apply, and the articles of association may need to be amended.
- Some district regulations also apply to the "other accommodation" category — switching does not guarantee bypassing restrictions.
Consult a specialist lawyer before switching, as the regulatory environment is constantly changing.
This summary is for general information and does not constitute tax or legal advice. Before making a decision about your own situation, consult your accountant or tax advisor.
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