Why data will be shared with the Danish Tax Authorities?
The Danish parliament passed new home sharing legislation and hosts with listings in Denmark can now share their home and enjoy new benefits – including increased hosting limits and tax-free earnings. Please see our dedicated information page to learn more about the changes and how they might benefit you.
To ensure you can enjoy these new benefits, Airbnb has committed to sharing certain data of hosts with listings in Denmark with the Danish Tax Authorities. The data sharing will apply to bookings made on or after 1 July 2019 only (with the exception of summer houses where the host provides us with their BBR number to share all 2019 data to secure tax benefits under existing rules).
(Note: Unless your listing is a summer house and you provide us with your BBR number, all stays that have been booked before 1 July 2019 are not subject to this data sharing regardless of when the stay takes place, meaning bookings made before July 2019 for stays from July 2019 onwards are not subject to the data sharing).
What data will Airbnb share with the Danish Tax Authorities?
Airbnb will share the following data (to the extent available):
- the listing address;
- the host’s full name;
- the host’s date of birth (if provided to Airbnb);
- BBR number (for summer houses only, see above for further information); and
- the annual earnings of the host from bookings made on or after July 1st 2019 (not including the Airbnb fee).
To whom does the data sharing apply?
The data sharing applies to the majority of listings on Airbnb located in Denmark. Certain types of listings will be exempt from the data sharing arrangement. These are:
(i) Hotel rooms; (ii) Serviced Apartments; (iii) Pleasure boats and houseboats; (iv) Commercially rented Trailers and Mobile Homes; and (v) Tents and Tree Houses.
Hosts will be asked to self-categorise the type of listing they are hosting to claim to be exempt.
Why is Airbnb committed to sharing data with the Danish Tax Authorities?
Under the new rules, families can share their homes and enjoy new benefits - including increased hosting limits and tax-free earnings. Airbnb has signed a collaboration agreement with the Danish Tax Authority to ensure hosts on Airbnb can enjoy these new benefits.
How will the shared data be processed by the Danish Tax Authorities?
The data that is shared with the Danish Tax Authorities will be encrypted and will only be processed in accordance with European and national privacy rules for the purpose of proper administration of taxes.
How do I exercise my data subject rights under the General Data Protection Regulation (GDPR)?
Please visit the sites below for more information about how to exercise your data subject rights (and use the relevant links to contact us).