0, 7 oder 19 Prozent?: Hotelrechnung prüfen: Wann City Tax falsch besteuert ist

When analyzing your hotel bill after a trip, you'll often find terms such as City Tax, Bed Tax, Cultural Grant Fee, or Night Fee. Sometimes, the fee is listed separately, while in other cases, it appears to be included in the room rate. But why is this the case?

There is no federally uniform bed tax, explains Daniela Karbe-Geßler from the German Association of Taxpayers. Instead, cities and municipalities decide individually whether and to what extent they impose a night fee. While Berlin charges 7.5 percent of the net nightly rate, other cities have entirely different calculation models. For instance, Cologne levies 5 percent according to its own statute.

The way the municipal night fee is shown on the bill can also be confusing. Hotels can list the fee as a separate line item or include it in the nightly rate. Both methods are permissible. The Berlin municipal administration explicitly allows both options.

However, there's one more detail to pay attention to. A 19 percent VAT on City Tax is not permissible. If you notice a 19 percent VAT on City Tax, Bed Tax, or Night Fee on your hotel bill, it's worth taking a closer look. The difference lies in how the fee is taxed. The first night of accommodation is subject to a reduced VAT rate of seven percent.

In contrast, additional services like breakfast, parking, or wellness facilities are generally taxed at the standard rate of 19 percent. A VAT rate of 19 percent on City Tax, Bed Tax, or Night Fee may indicate an error in the hotel's billing practices, so it's advisable to discuss or correct the invoice with the hotel.