City tax

Municipalities that are recognized as a tourist destination can levy a city tax.

Municipalities can levy a tourism tax on companies (e.g. hotels, guesthouses, inns) if they are recognised as a "spa, recreation or tourist resort" (e.g. spa) and have issued a corresponding local statute for this purpose.

The city tax conceptually replaces the tourist tax.

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Hints

General information on tourism in Schleswig-Holstein can be found on the website of the Tourismus-Agentur Schleswig-Holstein GmbH (TASH).

  • TASH

§ 10 Municipal Tax Act of the State of Schleswig-Holstein (KAG)

Related Links

  • § 10 KAG

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