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

Guest registration

A cantonal guest registration system using guest registration forms applies only to accommodation businesses that require a permit; letting private rooms and holiday apartments is exempt from the Hospitality Act. Hosts must still report overnight stays to the municipality or its collection office for the tourist tax and accommodation levy. The Cantonal Executive Council may make a shared electronic platform mandatory. Under federal law, foreign guests staying in commercial accommodation must be reported.

Deadline: Levies: varies by municipality; in the City of Lucerne, report at the end of each month and pay within 30 days. Hotels must keep guest registration forms for 5 years.
How: Report levies to the municipality or its collection office (City of Lucerne: Tax Office, steuern@stadtluzern.ch)
Legal basis: § 3(d) and § 20 Hospitality Act (GaG, SRL 980); § 22a Hospitality Ordinance (SRL 981); §§ 21a, 21b Tourism Act (SRL 650); Art. 16 Federal Act on Foreign Nationals and Integration (FNIA)

Tourist tax and levies

The revised Tourism Act has been in force since 1 January 2026. The canton charges an accommodation levy of CHF 1.10 per person per night; the Cantonal Executive Council may raise it to a maximum of CHF 1.50. Municipalities may charge a local accommodation levy of up to CHF 1.50 and a tourist tax in tourist areas. Children under 16 pay neither the cantonal levy nor the tourist tax. Commercial landlords may no longer pay an annual flat rate; the municipality sets the number of days from which this rule applies. The requirement expressly also applies to bookings arranged through platforms.

Who collects: The municipality or its appointed office (e.g. the City of Lucerne Tax Office); municipalities collect the cantonal levy on behalf of the canton
Cantonal levy: Accommodation levy: CHF 1.10 per person per night for guests aged 16 and over (since 1 January 2026); plus an optional local accommodation levy of up to CHF 1.50
Legal basis: §§ 7–9, 12, 14–18 Tourism Act (SRL 650, version in force since 1 January 2026); municipal tourist tax regulations

Examples
Municipality	Rate
City of Lucerne	Tourist tax for holiday apartments: CHF 2.30 for guests aged 16 and over, plus the cantonal levy of CHF 1.10 and the city accommodation levy of CHF 0.50 for guests aged 12 and over Source
Weggis	CHF 1.50 in winter (16 October–31 March), CHF 3.00 in summer, CHF 2.20 in Rigi Kaltbad, plus the cantonal levy of CHF 1.10 Source

Airbnb collects and remits the tourist tax in the canton of Lucerne.

Tourist tax in municipalities of the canton of Lucerne

Permit and registration

No cantonal permit is required for holiday apartments (Art. 3(d) GaG). In the City of Lucerne, anyone renting out premises for short stays has had to register them with the city since 1 January 2025. After inspection, each property receives an identification number, which must appear in every listing and on the owner's own website. The exemption covers owner-occupied homes that are occasionally sublet, as long as this does not generate an excessive return.

Restrictions

City of Lucerne (Regulations on Short-Term Rentals, in force since 1 January 2025, implementing the initiative of 12 March 2023): Premises may be rented out for no more than 90 nights a year if they were converted from residential use since 2010 or housing was demolished to create them. By March 2026, the city had rejected unlimited short-term rentals for 179 of the 664 premises reviewed. Twenty-five of these have a transition period until March 2028 because they were already being rented out legally in 2023. Unlimited rentals are allowed for hotels, new builds on previously undeveloped land, former offices and the tourism zone. Several platforms have promised to share data with the city.

Second homes

Three of the 79 municipalities have a share above 20%: Flühli (Sörenberg) 58.3%, Vitznau 32.7%, Weggis 25.0%. The City of Lucerne is at 10.1% (ARE housing inventory, October 2026).

Taxes

No specific cantonal rules found; Lucerne's Tax Act does not provide for a property tax.

Latest

March 30, 2026 · under consideration: City of Lucerne reports: 188 applications covering 729 premises. A motion calls for new builds for short-term rentals in residential zones to be banned (partially approved in November 2025) Source
January 1, 2026 · in force: Revised Tourism Act: cantonal accommodation levy of CHF 1.10, children under 16 exempt, no annual flat rate for commercial rentals Source
November 10, 2025 · judgment: Cantonal Court upholds Lucerne's regulations on short-term rentals; appeal pending before the Federal Supreme Court Source

Still open: It is unclear whether the city accommodation levy (CHF 0.50 for guests aged 12 and over) still applies under the new cantonal law: § 8 expressly exempts under-16s only from the cantonal levy and tourist tax. Could not find out whether the Cantonal Executive Council has already made the electronic platform mandatory under § 21b. Not checked whether the rates quoted by Airbnb (CHF 1.10–4.40) already reflect the 2026 changes. Not checked what changed in the GaG in the version dated 27 September 2026. Could not find the status of the Federal Supreme Court appeal after March 2026.

Frequently asked questions

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

Does Airbnb collect the tourist tax in Lucerne?