A sharing economy platform is a business which enters into an agreement with a taxpayer to digitally arrange for the renting out of an asset (housing/vehicle, etc./boat). For a full-year residence, the taxpayer may be both the owner, the owner of the cooperative property and the tenant. For a holiday home, it must be the owner. See the definition of vehicles, etc. in section 7 Key terms and descriptions.

Income from sharing economy activities is income obtained by letting out an asset through a sharing economy platform one or more times.

See more descriptions in section 7 Key terms and descriptions.