As of 1 January 2014, the federal state of Berlin will collect a hotel occupancy
tax on all overnight stays in hotels in Berlin.
A “hotel” includes any type of short-term paid accommodation, and the tax
is due whether or not the hotel guest actually spends the night in the room. If
a room is reserved, but the guest cancels the reservation before arrival, the
occupancy tax is not charged.
If the guest is in Berlin on business, the occupancy tax is not charged. In
this case, the guest must give the hotel satisfactory proof that his or her stay
is for business reasons. This proof must be provided at the latest by the time
the guest leaves the hotel.
If the bill is made out to the guest’s employer or is paid directly by the
employer, or if the reservation was made by the employer, no further proof is
Written confirmation from the employer, including the name and address of
the employer and the duration of the stay, or written confirmation from the
guest (including the same information) can also serve as proof. People who are
self-employed or are owners or co-owners of a company can provide comparable
proof. This could also be a written statement that includes the guest’s income
tax identification number. Providing information to a hotel to prove that a stay
is business-related is voluntary.
If the guest does not want to provide proof to the hotel, he or she can pay the tax and then apply to the relevant tax office to have the tax reimbursed. Proof that the stay was business-related must then be provided to the tax
office. If more than one person is staying in the room, the hotel must ask for
proof from each one of them.
Who is liable for the tax?
The hotel is responsible for collecting the tax and passing it on to the
federal state of Berlin.
How much is the tax?
The occupancy tax is 5% of the price of the hotel room (without extras, such as meals, items from the minibar, the use of hotel services and facilities not included in the room price, etc.).
If you need further information, do not hesitate to contact us: email@example.com