Skip to Content

Information and instructions for private persons

  • provides information on what to take into consideration from the perspective of taxations and other obligations when private persons, for example, lend goods to one another, rent their own residence or car or provide or commission work.
  • The website does not provide instructions or guidelines for such things as flea markets, car rental by a company or the provision of platform services.
  • The website is still under development and you can give feedback on its content on the feedback page.

What is the sharing economy?

  • The sharing economy is referred to when private persons share goods and services with one another either for free and for a small fee. In practice, this usually happens via digital platforms or mobile applications.
  • The sharing economy refers to a shared and communal economy: consumption, use and production.
  • The sharing economy includes, for example renting out one’s residence or car to others for short periods of time. Also various small jobs, such as gardening, cleaning or childcare services can be part of the sharing economy.

Read our advice and check your statutory responsibilities and obligations!

Current issues