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Germany: Variations in hotel city taxes and VAT rates
Hotels in Germany apply various forms of accommodation taxes, such as City Tax, Bettensteuer, or Kulturförderabgabe, which are collected for local municipalities. There is no uniform nationwide bed tax; instead, individual cities and municipalities determine their own rates and calculation models.
For example, Berlin requires a levy of 7.5 percent of the net overnight accommodation fee, while Cologne applies a 5 percent rate according to its own statutes. Hotels are permitted to list these municipal taxes either as a separate line item on the invoice or as part of the total room price.
Tax rates also vary based on the type of service provided. Pure overnight stays are subject to a reduced VAT rate of 7 percent. However, additional services such as breakfast, parking, or wellness offerings are generally subject to the standard VAT rate of 19 percent.
Entities
Berlin · Bund der Steuerzahler · Cologne · Daniela Karbe-Geßler · Germany
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 4 SOURCES] Additional services like breakfast, parking, or wellness are subject to the standard 19 percent VAT rate. www.flz.de · www.kurierverlag.de · www.dk-online.de · www.saarbruecker-zeitung.de
- [● 4 SOURCES] Cologne levies a 5 percent accommodation tax according to its own statutes. www.flz.de · www.kurierverlag.de · www.dk-online.de · www.saarbruecker-zeitung.de
- [● 4 SOURCES] There is no uniform nationwide bed tax in Germany. www.flz.de · www.kurierverlag.de · www.dk-online.de · www.saarbruecker-zeitung.de
- [● 4 SOURCES] Hotels may list municipal accommodation taxes as a separate item or include them in the room price. www.flz.de · www.kurierverlag.de · www.dk-online.de · www.saarbruecker-zeitung.de
- [● 4 SOURCES] Berlin requires a levy of 7.5 percent of the net overnight accommodation fee. www.flz.de · www.kurierverlag.de · www.dk-online.de · www.saarbruecker-zeitung.de
- [● 4 SOURCES] Pure overnight stays are subject to a reduced VAT rate of 7 percent. www.flz.de · www.kurierverlag.de · www.dk-online.de · www.saarbruecker-zeitung.de