Tax office for transfer taxes and real estate in Hamburg
bed tax
As an accommodation facility, you are liable for the culture and tourism tax and pay it to the tax office after registration.
Important notes
Prerequisites
- It applies to overnight stays but also to day rooms.
- The accommodation does not exceed the period of 2 months.
- The purpose of the overnight stay (private or professional) is not decisive from 01/01/2023.
Documents required
Among other things, the following are available:
• Notification in accordance with Section 6 Paragraph 1 of the Hamburg Culture and Tourism Tax Act (HmbKTTG)
• Individual registration of the culture and tourism tax in accordance with Section 6 (3) of the Hamburg Culture and Tourism Tax Act (HmbKTTG)
• Multiple registration of the culture and tourism tax in accordance with Section 6 (3) of the Hamburg Culture and Tourism Tax Act (HmbKTTG)
To pay the tax, a SEPA direct debit mandate can be issued using the form provided on the Internet (see links).
Please note
Deadlines
The operators of the accommodation establishments are obliged to report and pay the tax to the tax office on a quarterly basis. Deadlines are April 15th, July 15th, October 15th and January 15th.
The following applies from January 1st, 2023: For smaller accommodation establishments that had to pay less than EUR 1,000 in tax in the previous calendar year, an annual declaration must be submitted in the following year. Deadline is January 15th.
Procedure & Fees
Procedure
- You inform the tax office that you provide accommodation services.
- You calculate the tax.
- You declare the tax .
- You pay the tax to the tax office.
Processing time
none
Fees
No
Legal notes
Legal remedies
The registration is a tax return. As a tax return, it is equivalent to a tax assessment subject to verification. Objections can be lodged against these.
Legal basis
The culture and tourism tax is regulated in the Hamburg Culture and Tourism Tax Act of December 4, 2012 (HmbGVBl. p. 503), last amended by the law of December 6, 2022 (HmbGVBl. p. 604).
https://www.landesrecht-hamburg.de/
Downloads & Links
Links on hamburg.de
- Forms and leaflets on the culture and tourism tax
- SEPA mandate VuG
- Tax office for transfer taxes and real estate
Links on the Internet
Service description
- Since January 1st, 2013, paid private overnight stays in accommodation establishments have been taxed. From January 1st, 2023, overnight stays as part of a professional or business activity will also be taxable .
- You are an accommodation business if, for example, you operate one or more hotels, motels, guest houses, inns, holiday apartments, youth hostels, boarding houses or private rooms.
- You are obliged to report the start and end of your activity , the change of operator of the accommodation facility and the relocation of the accommodation facility . You can download a corresponding form from the website of the tax administration.
- As the operator of the accommodation facility, you are liable for tax .
- You can pass on the culture and tourism tax to the guests . The culture and tourism tax is an indirect tax.
- You calculate the culture and tourism tax based on the net price (excluding sales tax) that is paid per person for an overnight stay.
- The calculation is based on a scale of the overnight price per person ; not per room. You can find the scale in Section 3 of the Hamburg Culture and Tourism Tax Act.
- If, exceptionally , you cannot determine a net fee (e.g. flat-rate prices for room allotments for individual tour operators), you must use an auxiliary value that is based on the price regulation or classification of the accommodation. You can find more detailed information in the leaflet.
- You do not charge a culture and tourism tax on ancillary services (such as breakfast).
- You don't have to pay culture and tourism tax for reservations that don't come through or cancellations that are subject to charges .
- You do not have to show the culture and tourism tax separately on the invoice , but you can indicate this on the invoice.
- As the operator of the accommodation facility, you must record the names and length of stay of all overnight guests in an appropriate form. You can also use existing records from the bookkeeping or invoices. You must keep these documents for four years.
Address and contact information
Address
Tax office for transfer taxes and real estate in Hamburg
Gorch-Fock-Wall 11 20355 Hamburg
Phone
Opening hours
A visit to the tax office for transaction taxes and real estate in Hamburg is only possible by telephone agreement.
Facility info
| Accessible |
PO Box 30 17 21, 20306 Hamburg. Mailbox available. When it is first emptied of the day, the date of the previous working day (Saturday not a working day) is noted on the letter as receipt. Disabled entrance on the back at Dammtorwall 16.
Public transport
U2 / buses X3 / 4/5/19 Gänsemarkt
Keywords: Bed tax culture tax Accommodation company Tax office number 10 culture and tourism tax KTT accommodation tax Overnight Tax hotel surcharge city tax
Last updated: 29.11.2023