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

Guest registration

Anyone who accommodates guests commercially must keep a guest register: guests fill in the guest registration form using the details on their ID and sign it. The data must be kept for three years and provided to the cantonal police on request. Regardless, all accommodation providers must report the number of overnight stays to the municipality for the tourist tax, even if the number is zero.

Deadline: Guest registration form on arrival. Tourist tax in the municipality of Glarus: holiday apartments and private accommodation annually by the end of December; hotels quarterly.
How: Guest registration form at the accommodation (forms from the municipality); tourist tax report by form, email (kurtaxen@glarus.ch) or post to the municipality
Legal basis: Article 21 of the Hospitality Act (GGG, GS IX B/22/1); Article 3 of the Hospitality Ordinance (GS IX B/22/2); Article 13 para. 2 of the Tourism Development Act (GS IX C/1/1)

Tourist tax and levies

All municipalities must levy a tourist tax for overnight stays by guests and stays in holiday apartments. The canton sets upper limits: no more than CHF 5 per guest per night and no more than CHF 450 as an annual flat rate per property. Owners and long-term tenants pay an annual flat rate for themselves and their family; the per-person tax applies to rented nights. Hosts collect the tax and may pass it on in the price.

Who collects: Municipality (Glarus, Glarus Nord, Glarus Süd); funds go to VISIT Glarnerland
Cantonal levy: None
Legal basis: Articles 12–16 of the Tourism Development Act (TEG, GS IX C/1/1); tourist tax regulations of the three municipalities

Examples
Municipality	Rate
Municipality of Glarus	CHF 2.40 for adults, CHF 1.20 for children aged 6–15 (explicitly including Airbnb); annual flat rate of CHF 155–220 per holiday apartment Source

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

Tourist tax in municipalities of the canton of Glarus

Permit and registration

No cantonal permit found. In the municipality of Glarus, accommodation providers must register their accommodation in the register of accommodation establishments.

Restrictions

No restrictions on short-term letting found.

Second homes

Glarus Süd (including Braunwald and Elm) is above 20%, at 29.5%; Glarus and Glarus Nord are below 20% (ARE housing inventory, Oct 2026).

Taxes

No canton-specific provisions found.

Still open: Tourist tax rates for Glarus Nord and Glarus Süd not obtained. The municipality of Glarus information sheet is from October 2023; later rate changes have not been checked. No definition was found of when a private holiday apartment counts as “commercial” for guest registration. No motions from 2025–2026 found; the web search was exhausted.

Frequently asked questions

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

Anyone who accommodates guests commercially must keep a guest register: guests fill in the guest registration form using the details on their ID and sign it.

Does Airbnb collect the tourist tax in Glarus?