City Tax Berlin

Berlin imposed an accommodation tax on 1 Januar 2014.

Exemption options

Employees:
  • Invoice issued to the employer or
  • Direct payment of the invoice by the employer or
  • Booking made by the employer or
  • Completed employer certification -->download here
Freelancers, self-employed individuals and contractors:
  • Complete the self-certification -->download here

Services subject to the tax

  • 5 % of the net cost of accommodation
    • excludes breakfast
    • excludes other services
  • No-show bookings, meaning reservations that have not been cancelled, are also subject to the tax because the customer had the option to stay

Contact for further forms and questions