2017/0466/A
EC/EFTA
AT Österreich
  • SERV60 - Dienstleistungen im Zusammenhang mit dem Internet
2018-01-03
2017-10-06

The draft covers the services provided remotely through online platforms that offer services relating to hosts accommodating guests in conjunction with the liability to pay local taxes for overnight stays.

Draft Act amending the Burgenland Tourism Act 2014

The draft Act stipulates that the service provider, together with the host, shall be liable for the local tax to be paid to the respective local authority for overnight stays.

Hosts may also enter into an agreement with the service provider under which the local tax for overnight stays organised by the service provider shall be paid to the local authority by the service provider on behalf of the host.

Moreover, obligations are laid down for the service provider to provide information regarding the hosts registered with them, where these guest lodgings are provided in Burgenland.