This paper presented a new approach on sharing IoT
devices among end-users. Based on a service oriented
approach, IoT devices expose data and action resources that are
available within a cloud platform anytime from anywhere. This
provides new business properties for application developers
that can reuse information provided by the users and build
applications on top. Furthermore, citizens could get involved in
the revenue sharing for providing access to their devices, if
only adequate business models can be built.