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These information pages can help you get started in learning about some of the laws and registration requirements that may apply to your experiences on Airbnb. These pages include summaries of some of the rules that may apply to different sorts of activities, and contain links to government resources that you may find helpful.
Please understand that these information pages are not comprehensive, and are not legal advice. If you are unsure about how local laws or this information may apply to you or your Experience, we encourage you to check with official sources or seek legal advice.
Please note that we don’t update this information in real time, so you should confirm that the laws or procedures have not changed recently.*
When am I a business?
If you operate as more than a hobby, or as more than on a volunteer basis, you may have a business that needs to be registered.
If I am a business, will I need a business license?
Hosts whose activities fit within the Dutch Chamber of Commerce’s definition of a business (see the website of the Kamer van Koophandel or the KvK) will need to enroll in the KvK’s official commercial register. Enrollment process guidelines are found on the KvK website, where you can make an appointment, find and fill out their registration form, and paying their required fee. Please refer to KvK website for further questions you may have about this process.
What legal structure should I use?
There are a few different legal structures available for Hosts wanting to set up a business. The legal structure you use will depend your specific activities and situation. For example you could file as a self-employed freelancer. Alternatively, you may elect to register as an unincorporated legal entity (Rechtsvormen zonder rechtspersoonlijkheid), or a formal legal entity (Rechtsvormen met rechtspersoonlijkheid). The choice of structure will affect what forms need to be submitted, what legal obligations, liabilities and rights might arise.
Is there anything else I should be thinking about?
Operating a business in the Netherlands will also subject you to certain tax requirements. The tax authority and administration in the Netherlands are carried out by the Belastingdienst, who assigns a VAT number upon registration with the KvK. The Belastingdienst website is a helpful resource to refer to on information about tax requirements and responsibilities, and can be found here. More information generally can also be found here.
Depending on the activity you will be providing or organising, you may need to register, obtain licenses, or follow specific rules that apply to that activity. Our section on activity-specific licensing requirements and rules covers some of the typical activities, but is not intended to be comprehensive. The KvK has some basic information on specific additional requirements for selected activities, including food and taxi businesses, here.
The KvK provides information on the legal structures for businesses, calculation and administration information of Value Added Taxes (VAT), and business insurance information here. This website, as well as this one, contain additional resources that are helpful for those looking for more information. If you are unclear about things, we recommend you check with your local council or seek advice from a legal professional.
You should also check what tax and accounting rules apply to you, and make sure you have the right insurance cover in place to cover all the activities you will be providing.
*Airbnb is not responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).