Právní regulace a zdanění Airbnb v České republice

Abstract

The diploma thesis is focused on the legal regulation and taxation of shared accommodation, the best known representative of which is Airbnb. The aim is to assess the current legal regulation and taxation of Airbnb in the Czech Republic, identify the main problems and make suggestions for their solution. The theoretical part deals with the sharing economy, its subjects, the areas in which it intervenes and the positives and negatives which it brings. It also describes the Airbnb company, including its activity in the Czech Republic. Then it focuses on the legal and tax aspects associated with Airbnb, while the theoretical findings are applied on a model example. The practical part describes the legal regulation and taxation of Airbnb in five European countries, namely Spain, Germany, the Netherlands, France and the United Kingdom. The final part of the thesis presents the identified problems and possible ways to solve them.