Visitor Taxes, Spa Dues & City Accommodation Taxes in Germany: What is the Difference?
If you book an overnight stay in Germany — whether in a seaside resort on the Baltic Sea, a spa town in the Black Forest, or a hotel in Berlin — you will encounter an additional municipal charge on your bill. In Germany, these levies fall under two distinct legal categories: Spa Resort Visitor Taxes (commonly known as Kurtaxe, Kurabgabe, or resort fees) and Metropolitan Accommodation Taxes (commonly known as Bettensteuer, City Tax, or occupancy levies).
1. Spa Resort Visitor Taxes: The Health Spa and Resort Fee
Spa resort visitor taxes are regulated by each Federal State's Spa and Resort Act alongside Municipal Tax Legislation. Only state-certified resort municipalities — such as mineral spas, climatic health resorts, and seaside destinations — are legally authorized to levy it.
Key characteristics of spa resort visitor taxes:
- Earmarked Purpose: Revenue must be reinvested directly into maintaining local spa parks, beach promenades, public hiking trails, visitor information centers, and regional tourist transit benefits.
- Calculation: Charged as a fixed flat rate per person per night (typically ranging from €1.50 to €4.20), often tiered by high/low season or designated spatial zones.
- Guest Benefits: Paying the visitor tax grants visitors an official guest pass offering free local public transit or discounted admission to thermal baths, wellness facilities, and museums.
2. City Accommodation Taxes: The Metropolitan Occupancy Levy
In contrast to resort towns, large metropolitan cities and urban destinations that lack spa status levy an occupancy tax known as an accommodation tax, city tax, or local bed tax.
Key characteristics of metropolitan accommodation taxes:
- General Municipal Revenue: Unlike spa visitor taxes, city accommodation taxes flow into the general municipal treasury to support municipal services and local infrastructure.
- Calculation: Usually calculated as a percentage of the net overnight accommodation price (5% in cities such as Berlin, Hamburg, Cologne, and Potsdam) or assessed via fixed tiered price brackets.
- Business Travelers: Following the landmark 2022 decision by Germany's Federal Constitutional Court, municipalities are permitted to tax business travelers in addition to private leisure guests.
3. Legal Obligations for Accommodation Hosts
Whether operating a traditional hotel, a guesthouse, or a short-term vacation rental via Airbnb or booking platforms, hosts carry legal responsibilities under municipal tax legislation:
- Collection: The host must collect the tax directly from the guest upon arrival or incorporate it clearly into the booking invoice.
- Guest Registration: In accordance with the German Federal Registration Act, hosts must ensure guests complete and sign an official guest registration form (or certified digital equivalent).
- Remittance: The collected tax must be declared and remitted periodically (monthly or quarterly) to the municipal tax authority, treasury, or local tourism administration.