Renting out a holiday home in the canton of Appenzell Ausserrhoden: what applies?

Guest registration

Anyone running an accommodation business must have guests complete a guest registration form in full on arrival and make it available to the police. Guests who do not register correctly may be fined.

Deadline: On arrival.
How: Guest registration form, inspection by the cantonal police; no online option found.
Legal basis: Arts. 12 and 16 Hospitality Act (bGS 955.11); federal: Art. 16 FNIA (notification requirement for foreign nationals accommodated commercially)

Tourist tax and levies

Two levels: Municipalities may charge a tourist tax per overnight stay (under their own regulations, approved by the cantonal government). In addition, the canton charges all accommodation providers an annual tourism levy: CHF 100 per room for holiday homes (parahotellerie). Owners using the property themselves pay CHF 75 per room (maximum CHF 600); if the property is rented out for more than 180 days a year, the parahotellerie rate applies.

Who collects: Tourist tax: municipality (may delegate collection to third parties). Tourism levy: canton (Office for Economy and Labour).
Cantonal levy: Yes: annual flat-rate tourism levy of CHF 100 per room for holiday homes; self-declaration due by the end of January of the following year.
Legal basis: Arts. 11–17 Tourism Act (bGS 955.21); Arts. 12, 16 and 17 Tourism Ordinance (bGS 955.213)

Examples
Municipality	Rate
Wald AR	Tourist tax regulations in place; rate not checked Source

Airbnb does not collect the tourist tax in the canton of Appenzell Ausserrhoden: you collect it yourself or pay the flat rate.

Permit and registration

No accommodation permit required: the Hospitality Act requires a permit only for serving alcohol.

Restrictions

No restrictions on short-term rentals found.

Second homes

Municipal shares of second homes not checked; normally below 20%.

Taxes

Nothing specific at cantonal level found; the tourism levy is effectively a flat-rate charge on the landlord.

Still open: No evidence found of which municipalities charge a tourist tax or how much (regulations for Heiden, Urnäsch, Herisau and Wald could not be accessed). It has not been clarified whether a holiday home counts as an “accommodation business” subject to the guest registration requirement. No parliamentary motions for 2025–2026 found; research stopped due to the search limit.

Frequently asked questions

Do I have to register my guests in the canton of Appenzell Ausserrhoden?

Anyone running an accommodation business must have guests complete a guest registration form in full on arrival and make it available to the police.

Does Airbnb collect the tourist tax in Appenzell Ausserrhoden?