Business tax on short-term rentals ‘unlawful’, final verdict pending

Editorial: An STR Crackdown Can Cut Both Ways

Several months and $40,000 later, the results are in for the number of properties that might be violating Pinehurst’s ordinance regulating short-term rentals: 20.

The Second Chamber of the Council of State (CoS) has ruled that the circular of the Independent Authority of Public Revenue (AADE) of April 9, 2024, concerning the tax treatment of short-term real estate rentals (Airbnb) and the provision for the payment of a business fee, is “illegal” and “non-existent”, following an appeal by POMIDA (Panhellenic Federation of Property Owners), the “Association of Short-Term Real Estate Rental Companies” and fi…

Business tax on short-term rentals ‘unlawful’, final verdict pending

Greece’s top administrative court, the Council of State, is set to deliver a final ruling on a controversial business tax imposed on short-term rentals, after the case was referred to the court’s full plenary by a secondary panel due to its importance.

The 7-member composition of the Second Department of the Council of State ruled that the circular of the Independent Public Revenue Authority (ADAE) dated 9.4.2024 on the tax treatment of…More...

The matter was referred for final judgment to the Plenary of the Council of State.

The second Chamber of the Council of State referred to the Plenary for a final judgment on the issue of imposing a self-imposed business tax on Airbnb. The 7-member composition of the Second Chamber of the State Court of Cassation annulled the Circular of the Independent Public Revenue Authority issued since April last year on the tax treatment of Airbnb and the imposition of a separate business fee on short-term rental properties, but because o…