Culture and tourism tax
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Since 01/01/2013, paid private overnight stays in accommodation establishments (e.g. hotels, guest houses, youth hostels or private rooms) have been taxed in Hamburg. The operators of the accommodation establishments are liable for the tax. The culture and tourism tax can be passed on to the guests.
The tax is based on the net remuneration (excluding sales tax) that is paid per person for an overnight stay. Additional services (such as breakfast) are not recorded. The tax is calculated on a tiered basis. The exact graduation can be found in § 3 of the law (see leaflet in the links).

Overnight stays by business travelers who have to stay overnight in Hamburg for compelling professional or operational reasons are not taxed. As proof of a business trip, guests can use sample confirmations that are available on the Internet (see links).

The required tax registration forms are available on the Internet (see links) or can be requested from the tax office for transfer taxes and real estate.
To pay the tax, a SEPA direct debit mandate can be issued using the form provided on the Internet (see links).

An information sheet providing an overview and a detailed information sheet with frequently asked questions about the culture and tourism tax are available on the Internet (see links) or can be requested from the tax office for transfer taxes and real estate.

Hints

The responsible tax office for the whole of Hamburg is the tax office for transfer taxes and real estate.

Related Links

  • Tax office for transfer taxes and real estate
  • Forms and leaflets on the culture and tourism tax
  • SEPA mandate VuG

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