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HOTREC ‘MEAL-SHARING’ PLATFORM POLICY PAPER – MAY 2018
TAXATION
ZONING
LOCAL RESIDENTS AND COMMUNITY
COHABITATION
Inclusion of hosts within their country’s tax system
Transparency by online platforms in their tax declarations
Cooperation between platforms and authorities to prevent tax evasion
NB: In some countries, limits have been proposed on how much a host may earn during a year (e.g. €5,000
per year in Italy, or limit of €7,000 imposed by Airdnd in the Netherlands). However it has not been made clear
whether these earnings are based on total income, or profit made after expenses.
Clarification of terms and conditions for commercial vs. private domestic uses of residential property, particularly
those used for food preparation and service on a commercial basis
Establishment of mechanisms to monitor and control the use of residential property for commercial use
It is unclear whether hosts are declaring income generated from home-restaurant activity to tax authorities
It is unclear whether platforms are meeting their fiscal obligations in the countries where they operate
Tax authorities are not easily able to verify the income generated by hosts through online platforms
The definition of residential and commercial property is becoming confused
The operation of commercial activity within private residences or other venues requires the necessary permits for
change of use, particularly where it is used for food preparation and service
Ensure that important factors such as the supply of public transport, parking facilities, utilities, waste disposal
services, and protecting residents from nuisance behaviour, and protecting the character of each district are all
taken into account when defining zones for commercial and residential property use
Nuisance behaviour (e.g. inappropriate behaviour, noise, incorrect disposal of waste, etc.) associated with home
restaurant activity jeopardizes quality of life in neighbourhoods
Neighbours have the right to know when commercial activity involving unknown guests occurs within their
immediate surroundings
KEY POLICY CONSIDERATIONS:
KEY POLICY CONSIDERATIONS:
KEY POLICY CONSIDERATIONS:
AREA REQUIRING ATTENTION:
AREA REQUIRING ATTENTION: