Saturday, 19 September 2026
The Netherlands is considering a major change to its rental rules that could reshape the economics of extended-stay hotels and serviced apartments, with the government proposing a 30-night limit for accommodation operating outside the standard residential tenancy system. The proposal is intended to draw a clearer distinction between genuinely temporary accommodation and properties that are effectively being used as housing.
For the property industry, the implications extend beyond conventional residential landlords. Hotels, aparthotels, serviced apartments and other accommodation businesses that accept guests for longer periods could also be affected where their units meet the legal definition of residential accommodation. At present, Dutch law allows certain accommodation intended for genuinely temporary occupation to remain outside the normal residential tenancy framework. Whether an arrangement qualifies depends on its characteristics and circumstances.
The proposed legislation would introduce a much clearer time boundary, limiting this treatment to a maximum of 30 nights. Once the threshold is exceeded, qualifying accommodation could become subject to the country’s residential rental rules, potentially giving occupants considerably greater protection and imposing additional obligations on owners and operators.
The distinction is particularly important for the extended-stay sector. Traditional hotels, where guests generally remain for a few nights, are less exposed to the proposed change. Operators specialising in stays lasting several weeks or months could face a much more substantial adjustment.
The legislation is designed to prevent longer-term housing from being offered under arrangements that avoid protections normally available to residential tenants. However, the same approach could capture parts of the hospitality market. Successive bookings by the same occupant within the same property would be considered together, limiting the ability of operators to structure longer stays as a series of shorter reservations.
If accommodation moves into the residential system, the financial consequences could be significant. Depending on the characteristics of the unit, rent controls could apply under the Dutch housing valuation framework. Owners could also face stricter rules governing termination and the recovery of accommodation from occupants.
Hotel-style pricing presents another challenge. Extended-stay accommodation frequently combines the room with furnishings, cleaning, internet access and other facilities within one price. Residential rules distinguish between the underlying rent and charges associated with additional services, potentially requiring operators to restructure how they calculate and present accommodation costs.
For investors, this creates questions about income assumptions used when acquiring or financing extended-stay properties. An asset underwritten on the basis of flexible hotel pricing could perform differently if a portion of its accommodation becomes subject to residential rent and service-charge rules.
Industry organisations have raised concerns about the proposed threshold, including the possibility that hotels and other accommodation providers could become less willing to accept bookings exceeding one month because of the additional legal obligations associated with longer occupation. This could affect corporate accommodation as well as people requiring temporary housing for several weeks without intending to establish permanent residence.
The proposed reform therefore creates a potentially important dividing line within the Dutch hospitality property market. Conventional short-stay hotels would remain largely focused on the existing hospitality model, while properties generating substantial income from stays exceeding a month could face greater exposure to residential regulation.
There is also a wider tax consideration for investors. Changes to European VAT rules are expected to introduce a similar 30-night distinction from July 2028. Longer accommodation stays could become exempt from VAT, potentially affecting the recovery of VAT associated with property acquisitions, renovations, furnishings and operating expenditure.
For assets serving both conventional hotel guests and extended-stay customers, this could create a more complicated operating and investment structure. Owners may eventually need to assess not only how much revenue comes from longer stays, but also the consequences for taxation, rent regulation, services and occupancy rights.
The legislation has not yet been adopted. Following the consultation process, it must continue through the Dutch legislative procedure, meaning its final wording and implementation timetable could still change.
Nevertheless, the proposal introduces a new regulatory consideration for investors evaluating serviced apartments, aparthotels and other accommodation concepts positioned between hotels and conventional housing. A property dominated by short visits may experience relatively little disruption, while an extended-stay operation dependent on guests remaining for several months could face a substantially different regulatory and financial model if the 30-night proposal becomes law.
Source: CMS
