Search ETOA
Login
GERMANY

Kulturförderabgabe (Culture Tax) or Bettensteuer (Bed Tax) are the terms used for accommodation taxes is Germany.

In 2010 there was an explosion of such hotel taxes across Germany, possibly in reaction to a reduction in the VAT rate leaving local authorities short of funding. The speed at which some were introduced left those affected absorbing the cost, as exemplified by what happened in Cologne, where in the space of a week the legislation was ratified and being charged. 

Worth noting too, of the cities imposing this tax, many impose it on top of the VAT inclusive rate, making it a double whammy: a tax on a tax. Dehoga/IHA (German hotel associations) are ardently opposed to these taxes.

In July 2011 Munich's attempt to introduce a €2.50 per person flat rate bed tax was successfully thwarted when the Bayerische Verwaltungsgericht München (Bavarian Administrative Court of Munich) upheld a complaint by the Government of Upper Bavaria against  the Munich local authority. The decision was welcomed by the Deutscher Tourismusverband (German Tourist Association). 

Aachen, Bremen/Bremerhaven, Hamburg and Lübeck all announced that a bed tax will be introduced in 2012. More alarmingly in November 2011 local authorities in Berlin sanctioned the introduction of a bed tax, although it is not yet law and when (if) it does will not come into force until 2013.

The table summarises where taxes currently exist and where they are scheduled in the not too distant future. The DEHOGA and IHA (German Hotel Association) websites are both useful sources for up to date information.         

Kulturförderabgabe (Culture Tax) or Bettensteuer (Bed Tax) details

 City/Town/Region Tax rules/information summary Tax (per person)  Links & News

AACHEN

Percentage on room rate (inclusive of VAT).

5%

News 

BERLIN

Percentage on room rate (inclusive of VAT). Business travellers EXEMPT.

5%

News

BINGEN am RHEIN

Room rate: up to €30 per person per night

€1.00

Website

Room rate: €30.01 - €100 per person per night

€2.00

Room rate: over €100 per person per night

€3.00

Levied on a maximum of 4 consecutive nights.

BOCHUM

Percentage on room rate (inclusive of VAT).

5%

PDF

BREMEN

Details to be announced.

--

News

BREMERHAVEN 

Details to be announced. 

--

News

COLOGNE / KOELN

Percentage on room rate (inclusive of VAT).

5%

Website

DARMSTADT

Room rate: up to €50 per person per night

€1.00

Website

Room rate: €50.01 - €100 per person per night 

€2.00 

Room rate: over €100 per person per night 

 €3.00

Levied on ALL nights, irrespective of length of stay.

DORTMUND

Percentage on room rate (inclusive of VAT). 

5%

News

DUISBURG

Percentage on room rate (inclusive of VAT).

5%

News

EISENACH

Guesthouses/apartments (per person per night) 

€1.00

News

3-star hotels (per person per night)

€1.50

4-star hotels (per person per night)

€2.00

ERFURT

Percentage on room rate (inclusive of VAT). 

5%

PDF

GERA

Flat accommodation levy per person per night

 €1.00

 News

GOTTINGEN

Hostels (per person per night) 

€0.50

Info

Guesthouses, inns (per person per night)

€1.00

Holiday homes, mobile home parks and similar facilities (per person per night)

3-star hotels (per person per night)

€2.00

4-star hotels and above (per person per night) 

 €3.00

Levied on a maximum of 14 (fourteen) consecutive nights.

HAMBURG

Details to be announced 

 --

 News

JENA

Room rate: €25 - €49.99 per person per night 

€1.00

News

Room rate: €50.00 + per person per night 

€2.00

LAKE KONSTANZ

Dinglesdorf hotels: per person per night

€2.00

Website

Konstanz hotels: per person per night 

Meersburg hotels: per person per night

Levied on all tourists over the age of 16 staying a minimum of 2 nights in either Dinglesdorf (year round) or Konstanz (year round) or Meersburg (01 April - 31 October).

LUBECK

Details to be announced 

--

News

OLDENBURG

Suspended in 2012

News

OSNABRUECK

Percentage on room rate (inclusive of VAT). 

5% 

News

SUHL

Room rate: €25 - €49.99 per person per night 

€1.00

News

Room rate: €50.00 + per person per night 

€2.00

TRIER

Flat accommodation levy per person per night 

€1.00

 

Levied on a maximum of 7 consecutive nights. 

WEIMAR

Hotels with up to 49 rooms 

€1.00

PDF

Hotels with 50 rooms or more 

€2.00