Results indicate that hosts in areas with initially high levels of Airbnb penetration made their properties available less often and realised fewer bookings, whereas the data indicate the opposite for hosts in areas with previously low penetration of short-term rentals. Airbnb penetration, which is measured as the overall number of listed properties in an area relative to the population size, tends to be the highest in big cities and the lowest in rural areas. Hence, the data-sharing agreement induced a spatial re-organisation of rental activity in Denmark from big cities to rural areas. What to expect from the European reporting standards? As of 2023, home-sharing platforms active in the EU are required to transmit information about taxable income to authorities in relevant member states, much as Airbnb did in Denmark four years earlier.