Airbnb und Steuern

In a press release dated 02.09.2020, the Hamburg tax authorities declared that they had received a data set from Airbnb for tax control purposes. The tax authorities suspect that not all persons who rent out their homes via Airbnb have declared these rentals in their tax returns.

This should give reason for all landlords to look again at your tax returns of the last years and to check them for their completeness.

Should it be determined that rental income has been "forgotten" by Airbnb vis-à-vis the tax office, contact should be sought as soon as possible with a lawyer or tax consultant specializing in criminal tax law and the further procedure discussed.

In particular it should be discussed whether a criminal self-denunciation is still possible or whether the act is to be regarded as discovered in the sense of § 371 exp. 2 No. 2 Fiscal Tax Code (AO). This can only be assessed with certainty in individual cases.