Culture and Tourism Tax
CULTURE AND TOURISTS TAX IN HAMBURG
The Free and Hanseatic City of Hamburg introduced the culture and tourism tax on 1 January 2012. Almost 100 per cent of the revenue is invested in tourism, cultural and sports projects.
CHANGE TO THE CULTURE AND TOURISM TAX AS OF 1.1.2023
A change in the law will result in significant changes as of 01.01.2023. In its decision of 22 March 2022, the First Senate of the Federal Constitutional Court rejected four constitutional complaints concerning the levying of a tax on paid overnight stays in accommodation establishments (overnight stay tax) in the Free and Hanseatic City of Hamburg, in the Free Hanseatic City of Bremen and in the City of Freiburg im Breisgau (Ref. 1 BvR 2868/15, 1 BvR 354/16, 1 BvR 2887/15, 1 BvR 2886/15). Accordingly, the overnight stay tax regulations are compatible with the Basic Law. Moreover, the legislator does not have to exempt overnight stays for business purposes from the taxation of expenses. The Free and Hanseatic City of Hamburg takes up this case law. According to the resolution of the Bürgerschaft of 30.11.2022 (Drs. 22/9988), the following changes will result as of 01.01.2023: Cultural and tourism tax (KTT) must also be paid from 01.01.2023 for overnight stays that are absolutely necessary for the overnight guest’s professional or business activity.
WHAT IS TAXED BY THE CULTURE AND TOURISM TAX?
The tax is levied on the acquisition of an accommodation service in return for payment. This can be, for example, rooms in hotels, motels, guesthouses or guesthouses. It is irrelevant whether the accommodation is actually used for an overnight stay. This means that so-called day rooms are also included.
FROM WHOM IS THE CULTURE AND TOURISM TAX LEVIED?
The culture and tourism tax is levied as a so-called “indirect tax”. This means that the person liable for the tax is the accommodation provider, who in turn can charge the tax to the overnight guest. However, there is no obligation to pass the tax on to the guest.
HOW MUCH IS THE CULTURE AND TOURISM TAX?
The tax rate is calculated according to the net charge (excluding VAT) for the overnight stay. There is a graduated scale. From 1st of January 2013, the tax per overnight guest and day will be between 0.50 Euros (for an overnight rate of 10.01 to 25.00 Euros) and four Euros (for an overnight rate of up to 200.00 Euros). For each additional 50.00 Euros net charge or part thereof, the tax increases by one Euro. This means that for an overnight charge of 250.00 Euros, for example, it is five Euros. Business travellers are exempt from the regulation.
IS THE CULTURE AND TOURISM TAX SHOWN SEPARATELY ON THE INVOICE?
There is no obligation to do so. However, the respective accommodation provider can refer to the cultural and tourism tax passed on in the invoice. Example: “Net price overnight stay 46.00 Euros (including 1.00 Euro culture and tourism tax).
WHERE CAN I GET MORE INFORMATION ON THE CULTURE AND TOURISM TAX?
On this website you will find all important information about the culture and tourism tax. Please mention the link for the change to the culture and tourism tax as of 1.1.2023.
In addition to the tax forms including annexes, you will also find the relevant leaflets or instructions on this page.
DOWNLOADS AND FURTHER INFORMATION
Further information and helpful downloads can be found here (in German): https://www.hamburg.de/fb/hmbktt/12679328/kttg/