CITY TAX COLOGNE

 Save 5 % City Tax in Cologne when trav­el­ling for busi­ness reas­ons

City Tax Cologne

Cologne imposed a so called “cul­ture pro­mo­tion tax” (city tax) on 1 Decem­ber 2014.

  • Five per­cent of the gross cost of accom­mod­a­tion
    • Excludes break­fast
    • Excludes oth­er ser­vices
  • Day rooms, no-show book­ings, chil­dren, pets and stu­dents are also sub­ject to the tax
  • A sep­ar­ate cer­ti­fic­a­tion must be provided for each guest; group cer­ti­fic­a­tions (includ­ing employ­er cer­ti­fic­a­tions) are accep­ted very rarely
  • The cer­ti­fic­a­tion must con­firm that the stay “is strictly neces­sary for busi­ness reas­ons” (the state­ment should include the exact phrase “strictly neces­sary for busi­ness reas­ons”). The muni­cip­al author­it­ies have decided that employ­er cer­ti­fic­a­tions that only include part of the phrase, e.g. “neces­sary for busi­ness reas­ons”, are not val­id.
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Get exemp­ted as fol­lows…

Employ­ees:

TWO sep­ar­ate doc­u­ments have to be com­pleted for each stay in Cologne that is strictly neces­sary for busi­ness reas­ons, and for each guest:

        • You must ALSO sub­mit the fol­low­ing doc­u­ment­a­tion:

       

        • 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”!)

    or

        • If the book­ing is made via a “busi­ness portal” then there is no require­ment for con­firm­a­tion from employ­er, as long as the text of the book­ing con­firms that the book­ing was made by the employ­er and that it is strictly neces­sary for busi­ness reas­ons

    or

        • If the book­ing is made AND paid for by the employ­er, AND the book­ing text con­firms that the book­ing was made by the employ­er and that it is strictly neces­sary for busi­ness reas­ons. Please note: If the book­ing is paid for using a per­son­al cred­it card and later refun­ded by the employ­er, Cologne’s muni­cip­al author­it­ies do not con­sider the book­ing to be “paid for by the employ­er”. The employ­er must pay the hotel dir­ectly.

    or

      • For hotels that are gen­er­ally used by the same com­pan­ies for accom­mod­a­tion that is strictly neces­sary for busi­ness reas­ons (for example “tradesman’s” hotels), one quarterly state­ment from the employ­er list­ing the affected employ­ees and peri­ods is suf­fi­cient. In such cases, the hotel must reach a pri­or agree­ment with Cologne’s muni­cip­al tax and rev­en­ue office in order to avoid later issues.

 

Freel­an­cers, self-employed indi­vidu­als and con­tract­ors:

    • Com­plete the self-cer­ti­fic­a­tion for freel­an­cers and the self-employed –> down­load Down­load Kul­turförder­abgabe For­mu­lar Köln
      • All the details on the form, includ­ing tax num­ber, pass­port num­ber, date of birth etc. must be com­pleted. If you do not want to provide this inform­a­tion to the hotel for data pro­tec­tion reas­ons, then you must pay the tax.
      • No fur­ther doc­u­ment­a­tion is required. Cologne’s muni­cip­al author­it­ies reserve the right to check the details provided.

 

Your city tax exemp­tion on busi­ness trips

City tax exemp­tion is quite simple: the taxes are only due for privately arranged trips. As soon as you are trav­el­ing for busi­ness reas­ons, the hotel can refrain from cal­cu­lat­ing and for­ward­ing the city tax to the muni­cip­al­ity.

BUT: The hotels are instruc­ted by the cit­ies to take the tax from the room bill only if it is clearly proven that the stay is for busi­ness reas­ons.

Every city demands dif­fer­ent doc­u­ments, so you are exactly right here on this page. Here you will always find cur­rent inform­a­tion and tem­plates that allow you to sleep tax-free in each city.