Regulation of Short-Term Rentals in Zurich & Geneva
- UpperKey
- Apr 28
- 4 min read
Short-term rentals, popularized by platforms like Airbnb, and subletting are common practices in Switzerland, but they are strictly regulated. These rules vary by canton, with notable specifics in Geneva and Zurich. This article details the applicable regulations, tax obligations, and subletting conditions for 2025, based on the latest information.
Table of Contents
Introduction to Short-Term Rentals in Zurich & Geneva
The rise of short-term rentals has transformed the Swiss real estate market, offering additional income opportunities to owners and tenants. However, to balance competition with traditional tourist accommodations and preserve residential housing, cantons impose strict rules. These regulations cover guest registration, permits, taxes, and rental limits.
General Regulations
1. Guest Registration
Depending on the canton, hosts must collect guest information, especially for foreigners, according to federal law. Check the specific requirements with local authorities.
2. Agreements and Permits
Leases, co-ownership rules, or community regulations may prohibit or limit short-term rentals. Some cantons require permits for extended stays.
3. Income Taxes
Short-term rental income is taxable (at rates between 22% and 46% depending on federal, cantonal, and municipal levels). Some cantons apply a tourist tax ranging from 2 to 7 CHF per person per night.
Regulations by Canton: Geneva and Zurich
The rules differ significantly between cantons. Here's an overview of regulations in Geneva and Zurich, two major tourist hubs.
Geneva
In Geneva, the Department of Land Planning, Housing, and Energy regulates short-term rentals:
>> Annual limit
Properties can be rented for a maximum of 90 nights per year (set in 2019, after a limit of 60 nights in 2018). Beyond that, the property must be reclassified for commercial use, with possible exemptions on a case-by-case basis.
>> Tourist tax
A tax of 2 to 7 CHF per person per night applies, often collected by platforms like Airbnb.
>> Other obligations
Hosts must inform the authorities about paying guests and comply with lease conditions.
Zurich
In Zurich, the rules are less restrictive, but certain obligations still apply:
>> Annual limit
No strict limit on the number of nights is imposed, but the authorities monitor the impact on housing availability.
>> Tourist tax
Contrary to some information, no official tourist tax applies to short-term rentals. A voluntary tax can be collected by some hosts via Airbnb for Zurich Tourism, but it is not mandatory.
>> Other obligations
Hosts must report paying guests to the Zurich police and comply with lease terms.
City | Annual Limit | Tourist Tax | Other Requirements |
Geneva | 90 nights | Yes, 2–7 CHF per night | Reclassification beyond 90 nights, exemptions possible |
Zurich | No limit | No official tax, voluntary collection possible | Inform the police, market monitoring |
Subletting in Zurich & Geneva
Subletting, allowed since 1990, enables tenants to rent out part or all of their homes with the landlord’s consent. In November 2024, a vote to tighten these rules was rejected, maintaining the existing framework.
Subletting Rules
1. Authorization
Tenants must obtain written consent from the landlord. The subletting agreement must reflect the terms of the initial lease.
2. Rent
The rent charged to the subtenant may not exceed the original rent by more than 10% (20% for furnished properties) to prevent abuse.
3. Contract
A written contract is recommended for security, although a verbal agreement is acceptable. It should include the duration, conditions, and party details.
4. Responsibility
The main tenant remains responsible for any damage caused by the subtenant. Subtenant liability insurance is advised.
Tax Considerations
Subletting income is taxable, with similar rates to short-term rentals. Hosts must declare this income to the tax authorities.
Short-Term Rentals and the Challenges of Housing and Tourism
The demand for authentic "home-like" experiences drives the popularity of short-term rentals but creates challenges:
>> Housing Shortage
In Geneva and Zurich, tourism-driven housing use reduces residential supply, prompting authorities to limit rentals.
>> Competition
Short-term rentals compete with hotels, leading some cantons to impose tourist taxes similar to hotel visitor charges.
Tips for Hosts in Geneva and Zurich
1. Check local regulations
Consult the cantonal authorities to understand the requirements regarding registration, permits, and taxes.
2. Obtain the landlord’s consent
If you are a tenant, make sure you have written authorization before subletting.
3. Declare your income
Rental and subletting income must be declared to avoid tax penalties.
4. Use written contracts
They provide better protection for all parties involved.
5. Stay updated
Regulations can change, such as the 90-night limit in Geneva or discussions about taxes in Zurich.
Conclusion
Short-term rentals and subletting in Switzerland offer lucrative opportunities but require strict compliance with cantonal regulations. In Geneva, the 90-night limit and the tourist tax are key points, while Zurich imposes fewer restrictions and has no official tourist tax. Subletting remains well-regulated, with stable rules since 1990. To succeed, hosts must stay informed about local laws and fulfill their legal and tax obligations.
