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

Guest registration

Hospitality businesses must register guests in line with the directives of the Directorate of Economic Affairs, Energy and Environmental Affairs. Holiday apartments and private rooms are exempt from the Hospitality Act, but the tourist tax regulations of tourist municipalities require guests to be reported, usually through the destination’s system. In Interlaken, for example, the pre-check-in becomes the guest registration form 24 hours after arrival; the report closes automatically 48 hours after departure.

Deadline: It depends on the municipality. Interlaken: guest registration form due 24 hours after arrival; submit the previous month’s report by the 5th. City of Bern: report overnight stays by the 5th of the following month.
How: Usually feratel Deskline for the destination (e.g. Interlaken Pass, Adelboden-Lenk-Kandersteg); City of Bern: online form from Bern Welcome
Legal basis: Art. 24 of the Hospitality Act (GGG, BSG 935.11), with an exemption for holiday apartments under Art. 3 para. 1 let. k; Art. 129 of the Police Act (BSG 551.1); municipal tourist tax regulations; Art. 16 FNIA

Tourist tax and levies

Municipalities with a high proportion of tourism charge a tourist tax, usually through the tourism organisation. Holiday-apartment owners often pay an annual flat rate for their own use; they also pay per night for rented stays. There is also a cantonal accommodation levy of CHF 1.00 per night for guests aged 16 and over. It also applies to holiday apartments and private rooms, except in municipalities without a tourist tax. Non-commercial hosts settle it once per season (summer 1.5–31.10, winter 1.11–30.4). Tourist taxes range from around CHF 2 to 6 per person per night.

Who collects: The municipality or its appointed tourism organisation; destinations collect the accommodation levy on behalf of the canton
Cantonal levy: Accommodation levy: CHF 1.00 per overnight stay for guests aged 16 and over (statutory range CHF 0.50 to 1.50); not included in the tourist tax; owed by the host, may not be charged to the guest
Legal basis: Arts. 20–23 of the Tourism Development Act (TEG, BSG 935.211); Arts. 10–12 of the Tourism Development Ordinance (BSG 935.211.1); municipal tourist tax regulations (WEU model regulations); City of Bern: Overnight Stay Levy Regulations

Examples
Municipality	Rate
Interlaken	CHF 2.50 (1.4–31.10) / 2.20 (1.11–31.3) for guests aged 17 and over, plus CHF 1.00 accommodation levy Source
Grindelwald	CHF 4.20 for guests aged 12 and over, plus CHF 1.00 accommodation levy Source
Saanen (Gstaad)	CHF 5.80, children aged 6–12 CHF 2.90 (since 1.1.2026), plus CHF 1.00 accommodation levy Source

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

Tourist tax in municipalities of the canton of Bern

Permit and registration

Holiday apartments do not need a hospitality licence (Art. 3 GGG). Since 2019, district governors have required a change-of-use permit if, in an apartment building, more than ten beds in total are let for short stays or more than ten guests are accommodated. Interlaken: a planning zone has been in force for two years since 11.3.2026. In residential, mixed-use and core zones, any change of use for short-term tourist letting requires a building permit, as does changing a primary residence into a second home.

Restrictions

Interlaken: Since the 2020 measures package, stays in residential zones must be at least three nights, except for a room in the host’s own home. New development plans require 100% primary residences. Unterseen: on 11.3.2024, the municipal assembly voted to ban short-term letting in residential zones, with a minimum stay of three nights in other zones. City of Bern, Old Town: Since the referendum on 13.2.2022 (81.7% yes), second homes are to be let for no more than 90 nights a year (Lower Old Town from the 2nd floor, Upper Old Town attic floors). The rule is blocked by an appeal. Thun: regulations setting a 90-day limit for commercially rented second homes are expected by the end of 2026.

Second homes

43 of 334 municipalities have a second-home share above 20%, mainly in the Oberland: Hasliberg 69.5%, Adelboden 66.3%, Lenk 64.9%, Grindelwald 62.8%, Lauterbrunnen 61.4%, Kandersteg 51.4%, Saanen 51.3%, Brienz 37.8%. Interlaken, Thun and Bern are below this level (ARE housing inventory, Oct 2026). No new second homes are allowed in these municipalities; new homes may only be used as primary residences or for tourist accommodation. Existing homes built before 11.3.2012 can be used freely.

Taxes

Municipalities may charge a property tax of up to 1.5 per mille of the official value (Arts. 258/261 StG) and, following an amendment, a second-home tax (Art. 265a StG). According to the tax guidance, rented holiday apartments qualify for a flat-rate deduction of 20% of gross rental income.

Latest

October 1, 2026 · Judgment: Administrative Court rules the Interlaken initiative «Protect living space – regulate Airbnb» (max. 90 nights) valid; an appeal to the Federal Supreme Court is possible Source
May 1, 2026 · in force: Adelboden: new tourist tax regulations, CHF 4.20 until 30.11.2026 Source
March 11, 2026 · in force: Interlaken: planning zone; a building permit is required for a change of use to short-term letting Source
January 1, 2026 · in force: Saanen/Gstaad: new tourist tax regulations, CHF 5.80 per night Source
February 27, 2025 · under consideration: City of Bern: 90-night rule for the Old Town still blocked; appeal pending before the Administrative Court Source

Still open: Whether the cantonal directive on guest registration also covers holiday apartments: the GGG exempts them, but Interlaken still relies on Art. 24 GGG. City of Bern: the exact overnight stay levy for holiday apartments and the amount of the Bern Ticket surcharge are unverified; only an Airbnb help page is available (CHF 2.50 to 6.00 depending on accommodation type); bern.com was unavailable. The status of the Old Town case after February 2025 could not be found. Unterseen: whether the residential-zone ban was approved and is in force has not been checked. Thun: the status of the regulations has not been checked. When Art. 265a StG came into force has not been checked.

Frequently asked questions

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

Hospitality businesses must register guests in line with the directives of the Directorate of Economic Affairs, Energy and Environmental Affairs.

Does Airbnb collect the tourist tax in Bern?