Bed taxes for hotel guests are compatible with the Basic Law
Karlsruhe (dpa) – Cities and municipalities may demand a so-called bed tax from overnight guests. The Federal Constitutional Court in Karlsruhe announced on Tuesday that the taxes are compatible with the Basic Law.
The judges of the First Senate reject constitutional complaints from hoteliers in Hamburg, Bremen and Freiburg. (Az. 1 BvR 2868/15 and others)
Bed taxes are also levied in dozens of other municipalities. Officially, they are called, for example, culture or tourism promotion tax, city tax, lodging tax or overnight stay tax. The basic principle is always the same: Usually, a certain percentage of the accommodation price is due per person and night, usually around five percent. Sometimes a fixed amount has to be paid, for example three euros per night. Here, too, there are variants; in Hamburg, for example, the amount is staggered according to the overnight price.
Bed tax in response to sales tax relief
The background is that hotels were relieved of sales tax some time ago. At the beginning of 2010, the tax rate dropped from 19 to 7 percent. The bed taxes are a reaction of the cash-strapped municipalities. Due to a ruling by the Federal Administrative Court in 2012, “compulsory professional” overnight stays are exempt from the tax everywhere, which primarily affects tourists. The accommodations have the task of collecting and paying off the money.
The hotels see themselves disadvantaged by the expense. However, the constitutional judges consider this to be justified: “A direct survey of overnight guests would not be practicable,” she says. The states also have legislative powers.
According to the latest Dehoga overview, a total of 30 municipalities had a bed tax at the beginning of 2019. The constitutional complaints were directed against the Hamburg culture and tourism tax, the city tax in Bremen and Bremerhaven and the Freiburg accommodation tax.