I-Münster
You can read this article in German or English.
This article provides specific information about local laws that apply to people who host their homes in Münster. Just like our country article for Germany, it’s your responsibility to verify and comply with any obligations that apply to you as a host. This article can serve as a starting point or place you can come back to if you have questions but it isn’t exhaustive and doesn’t constitute legal or tax advice. It’s a good idea to check to make sure laws and procedures are current.
Some of the laws that might affect you are complicated. Contact the Münster Housing Office or the Finance Office directly or consult a local advisor, such as an attorney or tax professional, if you have questions about how laws affects you and your space.
Regulations for rentals
Münster has regulations on short-term rentals which are designed to protect and preserve residential spaces. Check the guidelines for more information. The rules came into force on 1 July 2016 and were prolonged in 2021 for the last time, following the new housing framework under the state-wide so-called Housing Strengthening Act.
Residential space
According to the regulations, any space within city limits which is objectively suitable and subjectively intended for residential purposes is defined as a residential space.
However, spaces that have been used without interruption for other than residential purposes, both before and after the rules were adopted, are not subject to these regulations.
Permits
In general, you need to obtain a permit from the City of Münster if you want to rent out any residential space on a short-term basis for more than 90 days per calendar year. There are exemptions, for example for students, who can rent residential space on a short-term basis up to 180 days per calendar year.
An obligation to either show a registration number (Wohnraum ID) or your company details (legal imprint) applies:
Registration obligations
Since July 1, 2022, you have to display a registration number (“Wohnraum-Identitätsnummer”) online if you want to rent out on a short-term basis. This rule applies irrespective of the amount of days per calendar year that you intend to rent out your residential space on a short-term basis. You can apply for a housing identity number via the online service at NRW construction portal.
Obligations to display company details
You can choose to add your company details (imprint) instead of providing a registration number, if you host:
- a non-residential space
- a residential space long term (minimum of three months)
- a residential space short-term, if you are not the tenant or owner of the space
The option to add company details instead of providing a registration number, regularly applies to business owners, management companies, B&Bs, serviced apartments and hotels.
Instructions to enter your registration number or imprint on Airbnb
To enter your registration number or your imprint on Airbnb, please follow the following steps:
How to enter your registration number (Wohnraum ID) or company details (imprint):
- Log into your Airbnb account.
- Go to Manage listings and select the respective listing which requires a registration number
- Go to Policies and rules, then Laws and regulations and enter your registration number under Regulations
- Repeat this process for each additional listing
Local taxes
The City of Münster levies an accommodation tax. The basis of the accommodation tax is the amount paid by the guest to stay overnight in a private lodging establishment which provides accommodation in exchange for payment, regardless of whether the accommodation service is actually used. Private lodging establishments include hotels, inns, guesthouses, private rooms, youth hostels, apartments, motels, campsites, and similar facilities.
Tax rate
The tax is based on the amount spent by the guest for the accommodation, including VAT. The accommodation tax is equal to 4.5% of this amount.
In the exceptional case when it isn’t possible to divide an invoice into the amount paid for accommodation and that paid for other services (such as half-pension and full-pension inns), the basis shall be the invoice amount less a lump sum of €7.00 for each breakfast and €10.00 for each lunch and dinner provided to each guest.
The tax shall be levied for a maximum of 21 days in the case of an uninterrupted stay in the same establishment.
Tax collection
As a host, you (or whoever operates the accommodation establishment) are responsible for collecting the tax and forwarding it to the city on the guest's behalf.
Returns and due dates
The collected accommodation tax must be forwarded to the Münster City Treasury by the 20th day after the end of each calendar quarter (April, July, October, and January 20).
Tax collection and reporting
You (or someone who operates the accommodation on your behalf) must collect the accommodation tax from each guest who has declared their stay to be personal/private in nature.
You’ll need to calculates the tax for the entirety of the stay and submits a return to the City of Münster on the officially prescribed form in Annex 1 by the 15th day following the end of each calendar quarter (April, July, October, and January 15).
You (or your designated operator) will need to sign the tax declaration.
Exemptions
Guests are exempt from the tax if they’re using the accommodation for one of the following purposes:
- Business purposes or or any activity where you earn income, including commercial, freelance, wealth management, agricultural activities, or work done for one's employer
- Commercial or freelance secondary activities
- Educational or other training purposes