Giving a private lesson, sharing your camper van or sofa… the sharing economy is increasingly ubiquitous in our daily lives. Sharing, quest for meaning, trust, conviviality… Until recently, this new 2.0 collaborative economy appeared to have a thousand and one virtues. Then confidential and known to a minority of insiders, it made it possible to dispense with the big traditional brands charging high commissions and to bet on short circuits between individuals. Exchanging your apartment on Airbnb, sharing your car on Blablacar… but now, a new wind is blowing through the world of the sharing economy, the time for recklessness is over. However, times are changing and this new economy is no longer synonymous with El Dorado.
The URSAFF attacks Uber, the Criminal Court threatens Heetch, the City of Paris increases the pressure on Airbnb… every week, a new startup is pinned. Previously taken to the pinnacle, the sharing economy would have swapped its idealistic tinsel to don the garb of capitalist platforms, thirsty for petro-dollars and straight out of Silicon Valley. So: info or intox? Previously freed from all constraints and now under the spotlight of the legislator, does the collaborative economy still have a future?
Originally, the collaborative economy was based on a principle of sharing goods or services between individuals; for example, it allows you to share your skills on Kokoroe, rent your car on Drivy or even enjoy a meal with Vizeat. Thus, we combine the useful with the pleasant, by sharing among peers and by making small savings. With these advantages and boosted by the rise of the web, the collaborative economy is experiencing a real craze, carrying in its wake a myriad of startups (more than 9000 are listed by Forbes) competing in imagination: it thus becomes possible to share his apartment or even his dishwasher.
This momentum is today stopped in full flight by the legislator who is struggling to keep pace with these innovations and wishes to regulate these practices and avoid social and fiscal dumping. The Alur law threw a first pebble into the pond two years ago, by codifying repeat rentals. The Paris City Hall has followed suit by regulating tourist rentals on platforms such as Airbnb. For the first time, the Californian company must juggle the restrictions launched by Berlin, Madrid or New York.
Last knife stroke in the epinal image of the collaborative economy: the establishment of a tax, in addition to the first regulations. Thus, Belgium is a forerunner by choosing to introduce a 10% tax on all income from the collaborative economy.
While innovation and regulation currently seem to go hand in hand, users are still fond of the collaborative economy. The market thus crossed the symbolic bar of 15 billion dollars, reminding us that its future was not yet buried. To benefit from these opportunities, a few precautions must therefore be adopted in order to be in good standing with the law!
In this respect, article 12 of the general tax code is clear: “income earned by individuals in the context of their activities of any kind is in principle taxable, including income from services rendered to other individuals with which they have been brought into contact through, in particular, collaborative platforms”. Nevertheless, some exceptions remain.
So-called co-consumption activities (“a service that also benefits the individual who offers it, and not just the people with whom the costs are shared”) are not subject to taxation. Included in this category are: carpooling, pleasure trips at sea and co-cooking.
Rental activities, on the other hand, are subject to tax. The State is clear: as soon as an activity does not fall within the scope of cost sharing, the taxpayer must declare. Thus the rental of his vehicle or his residence must be declared. If in doubt, do not hesitate to refer to the reference circular.