In Brussels, Airbnb must pass on user data to the tax authorities
In the Brussels Region, Airbnb must continue to pass on the data of those who use the platform to rent out accommodation to the tax authorities. This is stated in a judgment of the Constitutional Court that was published on Thursday. However, the fact that the platform must pay a fine of at least 10,000 euros if it does not comply with the criteria is unconstitutional, according to the Court.
Whoever exploits income tax in Brussels must pay a tax for it. In order to verify the collection of the tax, online platforms such as Airbnb are obliged to provide the tax authorities with certain data (obligation to provide information) about who uses their platform.
In between, this concerns, among other things, the address, the number of overnight stays and the number of exploited accommodation configurations. If they do not pass it on, they risk an administrative fine of 10,000 euros.
Airbnb had annulled the information obligation. In its arrest on Thursday, however, the Constitutional judges that the determination falls well under the confirmation of the Brussels-Capital Region. In this case, the obligation to provide information should neither extend beyond European Union law, nor the right to respect for private life.
The Court established that the fine for offenders is set at 10,000 euros, the scope of the information check and the type of omission. That that amount cannot be reduced taking into account all relevant elements of the case has been declared lawful on the basis of the law, says the Court. That provision is therefore resolved.
The Court maintains the effect of the decision on fines concluded before the date of the decision of this arrest. Those fines will therefore continue to exist. In other words, the fines that were given must be paid.