Holiday flats and Airbnb in Berlin: what is permitted in 2026
Anyone buying a flat in Berlin to let to tourists faces one of the strictest sets of rules in Europe. The Berlin ban on misuse of residential space (Zweckentfremdungsverbot) generally requires a permit; since May 2026, an EU regulation on short-term rentals has also applied.
Principle: residential space is for living in
Under the Berlin Act on the Prohibition of Misuse of Residential Space (Zweckentfremdungsverbot-Gesetz, ZwVbG), using residential space as a holiday flat constitutes misuse and requires a permit from the district office (Bezirksamt). This applies to the entire city.
To our knowledge, a permit for the permanent use of an entire flat as a holiday flat without the owner living there is only granted in exceptional cases. Anyone planning a flat purely as a holiday-let investment should enquire with the responsible district office (Bezirksamt) before buying.
What is possible with a permit or notification
Main residence, individual rooms: anyone letting individual rooms in their own main residence to holiday guests does not need a permit, but a free prior notification to the district office (Bezirksamt), provided the let area does not exceed 49 % of the living space.
Main residence, entire flat: temporarily letting the entire main residence, for example while travelling, requires a permit and is possible if its character as a main residence is retained.
Second home: for a secondary residence, a permit to let it as a holiday flat can be granted, as a rule for a maximum of 90 days a year. No permit is granted if the applicant also has another main or secondary residence in Berlin.
Registration number and EU Regulation 2024/1028
Since 1 August 2018, the registration number issued by the district office (Bezirksamt) must be clearly displayed in every listing, including on internet portals.
EU Regulation 2024/1028 on data collection and sharing relating to short-term rental accommodation has applied since 20 May 2026. Among other things, it obliges platforms to display and check registration numbers and enables authorities to exchange data. Berlin implemented it with the Fourth Act amending the ZwVbG, which came into force on 17 June 2026. According to the Senate, technical implementation is still in the test phase; no new registration numbers are currently being issued, and existing ones may continue to be used (as at October 2026).
Fines
Infringements are administrative offences. For the most serious cases, the law provides for fines of up to 500,000 €, and for other infringements, such as failing to state the registration number, up to 250,000 €. The Senate revised the ranges of fines in Communication 1/2026; for an unauthorised holiday flat, for example, it specifies 1,500 to 2,500 € per month and residential unit, unless the economic benefit is higher. In addition, the district office can order the space to be returned to residential use.
Further points for buyers
Even with a permit, the declaration of division (Teilungserklärung) or a resolution of the owners' association may restrict commercial short-term letting. Check the declaration of division, the community regulations (Gemeinschaftsordnung) and the minutes.
Income from holiday letting is taxable in Germany; when letting to changing guests, VAT and trade-tax issues may also arise. Have this checked by a tax adviser.
Alternative: longer-term letting
Anyone who buys a flat in Berlin as an investment will as a rule let it permanently or for a fixed term for residential purposes. In that case, the rules for holiday flats do not apply, but general tenancy law does: the rent cap (Mietpreisbremse), protection against termination and the strict requirements for fixed-term contracts.
Furnished letting to professionals or students is possible but is likewise subject to the rent cap. Under the EU regulation, platforms must deactivate listings without a valid registration number; this concerns short-term lettings, not ordinary tenancy agreements.
Check before buying
Is there already a permit for the flat? It is generally tied to the person and the use and does not automatically pass to a buyer – have this confirmed by the district office (Bezirksamt). Does the declaration of division permit the use? Are there resolutions of the owners' association against short-term letting? Without clarifying this, no calculation should be based on holiday letting.
Sources
- https://www.berlin.de/sen/wohnen/rechtliches/zweckentfremdungsverbot/
- https://eur-lex.europa.eu/eli/reg/2024/1028/oj
- https://www.berlin.de/sen/wohnen/_assets/rechtliches/durchfuehrung-des-zweckentfremdungsverbot-gesetzes-mitteilung-1-2026_neufassung-der-bussgeld-rahmenbetraege.pdf
- https://pardok.parlament-berlin.de/starweb/adis/citat/VT/19/SchrAnfr/S19-22757.pdf
- https://www.berlin.de/ba-mitte/politik-und-verwaltung/service-und-organisationseinheiten/zweckentfremdung/artikel.1353819.php
Frequently asked questions
May I offer my Berlin second home on Airbnb?
Only with a permit from the district office (Bezirksamt); it is generally granted for a maximum of 90 days a year, and not if you have another flat in Berlin.
Do I need a permit to let a room?
No, if it is your main residence and no more than 49 % of the area is let; in that case, prior notification is required.
What applies to lettings of three months or more?
Longer lettings for residential purposes are not holiday-flat use. Normal tenancy law applies, including the rent cap (Mietpreisbremse).
General information, as at October 2026. It does not replace advice from a tax adviser, solicitor or notary.
