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Accommodation Tax in Berlin from January 1st 2014

The City State of Berlin will, from January 1st 2014, be levying an Accommodation Tax pursuant to overnight stays in Berlin in return for payment in an enterprise providing accommodation. We compiled the most important informations and forms for you. The acquisition of the possibility of an overnight stay in return for payment shall be deemed an overnight stay, irrespective of whether this is actually taken advantage of or not (e.g. the guest does not actually spend the night in the hotel and only enters the hotel room in order to take a shower or to pack his suitcase).

The expenditure upon which the Accommodation Tax is based for the provision and usages of overnight accommodation is the fee for the overnight stay without any auxiliary services, of which a specified percentage of 5% shall be levied as a tax.

Here are the official forms for downloading :

Leaflet.pdf (133.6 KB)

Employer attestation.pdf (15.7 KB)

Self attestation.pdf (12.4 KB)

More information may be found http://www.berlin.de/sen/finanzen/steuern/downloads/artikel.57924.php