Hello everyone, my name is Tim and I study fiscal economics at the University of Amsterdam in Holland. To complete my master I’m writing a thesis on the fiscal qualification of rentals via Airbnb, wether those are considered an investment or a business. The results of my thesis could help an Airbnb host (quite a few of those in Amsterdam) see how their rental agreements qualify. For those interested, below is shortly stated why the qualification is important and what the problem is. (If you’re not, you can nearly stop reading ) For a part of the thesis I would like to know what a normal situation is in terms of labor, the property, as well as the duration and frequency of stays for an Airbnb host. For that purpose I’ve made a survey, of which the link is below. To be clear the results are anonymous and are merely used for my thesis.
Thank you in advance for anyone who takes the time (2 minutes tops) to answer the questions.
The link to the survey: https://goo.gl/forms/7VSuqAVXBtvfByDl1
Some extra information for those who are interested:
The qualification is important as it decides if the rent is taxed (don’t get to excited; it almost always is ), how it is taxed and if certain tax incentives apply. So what’s the problem you would ask, that’s written down in some law somewhere right? Well yes, but also no. The law only states a vague standard, which is difficult to explain due to the translation, but I’ll try anyway. The standard - loosely translated - is: something is taxed as an investment, unless it exceeds ‘more than normal active asset management’, than it’s taxed as a business. Off course there is also some middle ground between an investment and a business, but I won’t bore you with that. The term ‘more than normal active asset management’ has taken shape in hundreds if not thousands of court cases. However all those cases differ ever so slightly, which means the standard still is very difficult to apply (especially for someone who never heard of the term, which for most Dutch Airbnb hosts is most likely the case). It’s clear the standard has three main test; permanency, labor and yield. For Airbnb hosts the amount of labor and permanency will be most import, hence the survey focusses on those.
If you have any questions feel free to ask!
Kind regards, Tim