Official visitor tax rates (Kurtaxe, Kurabgabe, Bettensteuer, City Tax) and short-term rental compliance rules across German municipalities — sourced directly from municipal bylaws and local tax offices.
Officially designated spa and resort towns charge a visitor tax (Kurtaxe or resort fee) to fund tourism infrastructure. Major metropolitan cities (such as Berlin, Hamburg, and Cologne) levy an accommodation tax / City Tax (often 5% of room rate or a flat per-night fee) on overnight stays.
Hotels, holiday flat hosts, and short-term rental operators (Airbnb/Vrbo) are legally required to collect the tax from guests upon stay and remit it to the municipal tax office or local tourism administration.
Following the 2022 Federal Constitutional Court ruling, municipalities may now tax business travelers as well. Children, students on school trips, and severe disability pass holders frequently receive exemptions or discounted rates.
2 verified with official bylaws, 0 pending research.
| Municipality | Federal State | Rate (per night) | Status |
|---|---|---|---|
| Garmisch-Partenkirchen | Bavaria (BY) | € 3.00 | Verified |