Netherlands implements new rules for short-term rentals and tax changes

New regulations regarding short-term rentals via platforms like Airbnb and Booking.com have taken effect in the Netherlands. As of late October, a central government point can share rental data—including addresses, number of nights, and guest counts—with local municipalities. This measure implements a European regulation to improve oversight. Municipalities maintain the authority to enforce registration requirements, maximum annual nights, and permit obligations, with potential fines reaching up to €110,000 for repeat violations.

In separate fiscal developments, the Dutch government has proposed the abolition of specific healthcare cost deductions starting January 1, 2028. Under the proposed rules in the 2027 Tax Plan, any reimbursements received after 2027 for healthcare costs previously deducted from taxes must be added back to the individual's income, making them subject to taxation to prevent double benefits.