You are responsible for checking and complying with all obligations that apply to you as a host.
- Regulations for short-term rentals
In Cologne, there are regulations for short-term rentals, which came into force in 2014 and were extended in 2019. The regulations apply to all freely financed rental and cooperative apartments that were designated as residential buildings before or after these regulations came into force.
As living space, any space within urban boundaries that is objectively suitable and subjectively intended for residential purposes is defined in accordance with regulations.
However, rooms that have been used continuously for purposes other than living before and after the adoption of the regulations are not subject to these regulations.
As a rule, you need a permit from the City of Cologne to use a living space for other purposes, unless an exception is valid.
A property is exempt from the usual rules if it has been used by its designated occupants as a second home or holiday home even during interruptions.
- Violations of land use regulations
If you use more than 50 % of the floor area of a residential area for non-residential purposes, for example for commercial or professional purposes, this is considered a breach of land use.
- Culture subsidy levy
Since 1 December 2014, the City of Cologne has levied a tax to support and promote culture. You can find further information on the cultural promotion levy on the website of the Cologne city administration.