Cantão de Friburgo
This article provides specific information about local laws that apply to people who host their homes in the Canton of Fribourg. Just like our country article for Switzerland, it’s your responsibility to verify and comply with any obligations that apply to you as a host. This article can serve as a starting point or place you can come back to if you have questions but it isn’t exhaustive and it doesn’t constitute legal or tax advice. It’s a good idea to check to make sure laws and procedures are current.
Some of the laws that might affect you are complicated. Contact the cantonal administration directly or consult a local authority, such as an attorney or tax professional, if you have questions.
The Canton of Fribourg has levied a tax on overnight accommodations. Recently, the Fribourg Tourism Act (2021) was passed. As of January 1, 2023, the tax on overnight accommodations will be harmonized on a regional level and amount to CHF 3.00 throughout the canton Fribourg for all hosts on Airbnb. Guests who pay the tax will receive a guest card, a bracelet that allows access to discounts on tourist offers. Check with the Fribourg Tourism Association to learn more about the guest card.
The overnight stay tax is paid by all guests staying in the canton who are not residents. There are some exemptions, for example for children under the age of 16 who are accompanied by their parents or legal guardians.
The overnight stay tax is usually charged per night and per guest. Under certain circumstances (such as long-term rentals or self-use) it may be charged per month, or at a flat rate. The Canton of Fribourg has additional information about rate caps.
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