How do I let out my holiday apartment in Switzerland?

Around 28,000 holiday apartments in Switzerland are recorded by municipalities, tourist offices or platforms. They had 7.37 million overnight stays in 2025, 4.3 per cent more than the previous year (FSO). Around 30,000 Airbnb listings are active (AirROI). This guide takes you through ten steps, from deciding to let your apartment to your first tax return. Use the checklist to tick off each step.

Step 1: Decide how you want to let your apartment

Ask yourself three questions. How many weeks do you want to use the apartment yourself? Who will handle keys, cleaning and emergencies on site? And how much time do you have for enquiries and tax returns? You’ll find a rough calculation based on the Swiss average under Is it worth it?. Compare letting it yourself with hiring an agency under Agency or doing it yourself.

Step 2: Check whether you’re allowed to let your apartment

There’s no federal permit or registration for short-term rentals. On 10 June 2026, the National Council adopted a motion calling for nationwide data on platform rentals; the Council of States has not yet decided. These rules set the main limits today:

• Second Homes Act: In 331 municipalities where more than 20 per cent of homes are second homes, new homes can only be used as primary residences or operated as tourist accommodation. Homes built before 11 March 2012 under the old law are unrestricted. You can’t let a home subject to a primary-residence requirement to holiday guests. See Second Homes Act.
• Condominium ownership: The regulations can prohibit short-term letting if the required quorum is met (Federal Supreme Court 5A_436/2018). See Condominium ownership.
• Rented apartment: You need your landlord’s consent (Art. 262 CO). See Subletting.
• People living abroad: You can’t let a holiday home with a Lex Koller permit all year round (Art. 11 para. 2 let. f OARE). See Lex Koller.

Cantons and cities also set rules. In Geneva, you can let out an entire apartment through platforms for no more than 90 days a year. In Vaud, you need a permit in districts with housing shortages if you let for 90 days or more. The city of Lucerne requires registration and limits certain rooms to 90 nights. In Ticino, every accommodation needs an identification number, and without hotel services the exemption from the Hospitality Act applies for up to 90 days. In Basel-Stadt, predominantly short-term letting counts as a change of use of residential property. Find all cantons under Legal rules.

Step 3: Register with the municipality and tourism authorities

Almost everywhere, you have to settle a tourist tax, and often register guests in the same system. Who’s responsible varies by canton: in Valais, the municipality’s accommodation provider register; in Graubünden, the municipality or destination’s tourist tax office; in Vaud, the municipality’s register since 1 July 2022; and in Basel-Stadt, registration before your first guest. Find the rates, flat fees and exemptions for each municipality under Tourist tax. For example, Grindelwald charges CHF 4.20 per person per night; people using their own property pay a flat fee based on 40 nights multiplied by the rate and number of beds.

Airbnb collects the tourist tax itself in only some cantons: Basel-Landschaft, Basel-Stadt, Fribourg, Geneva, Lucerne, Schaffhausen, St. Gallen, Zug, Zurich and participating municipalities in Vaud. In the canton of Bern, Valais and Graubünden, you settle it yourself, as you do for bookings through other channels everywhere.

For guest registration: federal law requires you to report foreign guests to the cantonal authority (Art. 16 FNIA). Many cantons require you to register all guests; in Ticino, you must do so within 24 hours. See Guest registration form and Guest registration.

Step 4: Sort out insurance and contracts

Tell your building, household contents and liability insurers that you let your apartment to holiday guests, and ask them to confirm you’re covered. A material increase in risk that the insurer has asked about may allow it to withdraw from the contract (Art. 28 ICA). See Insurance.

Legally, you usually enter into a tenancy agreement with your guest. For holiday lets of up to three months, the special rules for residential premises don’t apply, so there’s no protection against termination and no limit on the deposit (Art. 253a para. 2 CO). Your guest’s rights in the event of defects still apply. The law doesn’t set cancellation rules; set your own. See Tenancy law or accommodation.

Step 5: Get the apartment ready

• Bed linen, towels and crockery for all beds, basic kitchen equipment and tested Wi-Fi.
• A house guide with check-in details, house rules, rubbish, heating and emergency numbers.
• Smoke alarms and a fire blanket, plus a lockable cupboard for your belongings.
• A clear key handover: in person, via a key box or through a neighbour.

If you offer breakfast or room service, your flat may be subject to the hospitality law, depending on the canton, and food law requires notification (Art. 20 FUAO). See Breakfast and fire safety. Guest data is covered by the Data Protection Act; see Data protection and guest registration forms.

Step 6: Set your prices

First work out your costs per night, then add the channel fee: price = desired payout divided by (1 minus the fee). Since 13 October 2026, Airbnb has kept around 16.8%, Booking.com 13.6–16.6%, Vrbo has charged 12% since 29 October 2026, and atraveo by Interhome charges 17.5% plus VAT. Charge separately for cleaning; don’t include the tourist tax in the nightly rate (Art. 10 para. 2 PIO). Set seasonal prices and minimum stays. See Calculate your price and Final cleaning.

Step 7: Your listing and channels

Photograph every room in daylight and describe honestly what guests will find, including distances and all costs. Only use other people’s photos with permission. See Photos and description.

Next, choose your channels. You’ll find the fees and rules for all providers under Platforms, and details for Airbnb, Booking.com, Vrbo, atraveo and e-domizil, tourist offices and Google Holiday Rentals. If you rent through more than one channel, sync your calendars to avoid double bookings. Find out how to do this with Airbnb, Booking.com, Vrbo and e-domizil under Channel manager.

Plan your own booking page from the start. You can charge less for direct bookings than on the platforms, because parity clauses have been prohibited since 1 December 2022 (Art. 8a UCA), and you pay no commission. See Direct bookings.

Step 8: Confirm your first booking

1. Check the enquiry: dates, number of guests and pets.
2. Confirm the total price, with accommodation, cleaning, extras and tourist tax listed separately.
3. For direct bookings, send a QR bill for the deposit and state the deadline for the balance.
4. Include your cancellation, payment and house rules with the confirmation.
5. Ask the guest for the details needed for the guest registration form and briefly explain how you protect their data.

Step 9: The stay

A few days before arrival, send directions, key handover details and house rules. Check the guest’s ID on arrival. Fill in the guest registration form using the ID and have the guest sign it, while the federal rule remains in force (Art. 18 OAPSE). The federal government plans to digitise reporting through EasyGov, without a signature; the consultation runs until 27 November 2026, and nothing has come into force yet. Submit the report within your canton’s deadline: within 24 hours in Ticino, daily in Basel-Stadt, and by 02:00 in Schaffhausen.

Step 10: After the stay and your first accounts

After checkout, clean the flat, count the inventory and photograph any damage. You can charge for documented damage, but not an additional flat fee (Art. 267 CO). Then come the accounts:

• Keep guest registration forms for as long as your canton requires, from one year in Graubünden to ten years in Basel-Landschaft, then delete them.
• Income tax: Rental income is taxable (Art. 21 FDTA). You can deduct costs or a flat-rate amount (Art. 32 FDTA). If the flat is in another canton, you’re liable for tax there (Art. 4 THA). From 2029, imputed rental value for owner-occupation will be abolished. See Taxes and imputed rental value.
• VAT: Only applies once your annual turnover exceeds CHF 100'000; accommodation is then taxed at 3.8%. If you receive services worth more than CHF 10'000 a year from foreign companies without a Swiss VAT number, acquisition tax is due (Art. 45 VAT Act). See VAT.

What’s changing right now?

• Since 13 October 2026, Airbnb has charged all Swiss hosts a flat fee of 15.5%; see Airbnb fees in 2026.
• Since 29 October 2026, Vrbo has charged 12% per booking, including cleaning.
• atraveo contracts run until the end of the year; give notice by 30 November. See Cancel atraveo.
• Parliament has extended the special VAT rate of 3.8% until the end of 2031; the referendum period is still open.
• The Federal Council plans to tighten Lex Koller; the consultation has ended, but no dispatch has been submitted yet.

Find all updates with dates under Legal updates.