Accommodation tax Bonn - city tax

Bonn imposed an accommodation tax on 1 July 2015. Travelling for business reasons is exempted.

Exemption options



Employees:
  • A copy of an accreditation document for a congress, seminar, trade fair etc., or
  • Booking made by the employer or
  • Invoice issued to the employer or
  • Payment by the employer or
  • Copy of an invitation for an interview
  • Informal employer certification confirming that the stay "is strictly necessary for business reasons" (the statement should include the exact phrase “strictly necessary for business reasons”!)
Freelancers, self-employed individuals and contractors:
  • Complete the self-certification --> download here
    • No further documentation is required. The municipal authorities reserve the right to check the details provided.

Services subject to the tax

  • Five percent of the gross cost of accommodation
    • Excludes breakfast
    • Excludes other services
  • Day rooms are subject to the tax
  • No-show bookings, meaning reservations that have not been cancelled, are also subject to the tax because the customer had the option to stay
  • A separate certification must be provided for each guest; group certifications are not accepted
  • Bonn’s municipal tax and revenue office is allowed to check the details submitted by the hotel guest

Contact for further forms and questions