CITY TAX HAMBURG

Save the city tax in Hamburg when travelling on business purpose

City Tax Hamburg

Hamburg imposed a culture and tourism tax in the form of a locally applicable expenditure tax on 1 January 2013. Travelling for business reasons is exempt.

  • The tax is billed per guest and night, depending on the net nightly cost of the accommodation (excluding breakfast and other services):
    • Net nightly cost of accommodation of up to €10.00: €0.00
    • Net nightly cost of accommodation of up to €25.00: €0.50
    • Net nightly cost of accommodation of up to €50.00: €1.00
    • Net nightly cost of accommodation of up to €100.00: €2.00
    • Net nightly cost of accommodation of up to €150.00: €3.00
    • The tax increases in increments of €1.00 for each €50.00 increase in the net nightly cost of accommodation
  • Children and students, and stays in hotels that bill by the hour, are also subject to the tax at the rates listed above
  • A separate certification must be provided for each guest; group certifications are not accepted

Befreiungsmöglichkeiten zur Übernachtungssteuer…

Employees:

  • Invoice issued to AND payment by the employer or
  • Booking by a representative of the employer or
  • 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
  • Employer certification using the official template: download –> here

Freelancers, self-employed individuals and contractors::

  • Complete the self-certification using the official template –> download here
    • No further documentation is required. The municipal authorities reserve the right to check the details provided.

 

The certification is always valid for one stay; if you depart on a Friday and return on a Monday then a new certification has to be submitted.
The statue does not allow for subsequent refunds to the guest. If the guest refuses to inform the hotel about the reason for their stay for data protection reasons, then they must pay the tax.

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.