FN ISI Export Format VR 1.0 PT J TI Airbnb and Hotels AF Haag, Alisa AU Haag, A AB St.Gallen-Bodensee Tourism is the official tourism information office of the region St.Gallen-Bodensee and the responsible authority for collecting the tourism tax. Providing accommodation via online platforms like Airbnb causes various opportunities but also challenges for destinations. Such difficulties will lead to an enforcement of the existing regulatory framework in the hotel industry, by which private short-time accommodation providers also be affected. The thesis describes the current legal situation of the hotels and non-hotel accommodation providers, such as Airbnb hosts. Furthermore, it provides solution approaches to St.Gallen-Bodensee Tourism about an adjustment of their tourism tax regulations. In order to answer the research questions, a benchmark analysis within relevant cities in Switzerland and abroad, an online survey with Airbnb hosts in the German-speaking part of Switzerland as well as expert interviews has been conducted. ER