Digitalisation is having a growing impact on our daily lives: it has changed the way we connect with others, the way we do business and how we consume. In recent years, electronic platforms have emerged that link individuals with one another, but also offer them the opportunity to share goods or assets or to exchange services. In what follows, we will refer to this phenomenon as the sharing economy. Besides increased digitalisation, other factors such as urbanisation, changing cultural values and social norms and financial motives can be identified as the main drivers of this new economy. While statistical data on the size of the sharing economy are still incomplete, there are plenty of indications that it is growing rapidly. Its rising popularity also raises several challenges in terms of adequate regulation, follow-up and taxation.