Tax office for transfer taxes and real estate in Hamburg

Bed tax General information

If you run an accommodation business, you must pay the cultural and tourism tax. Further information is available here.

Detailed description

Since January 1, 2013, all paid overnight stays in accommodation establishments must be taxed. If you operate a hotel, motel, guesthouse, inn, holiday apartment, boarding house, youth hostel, or private room, you are considered an accommodation establishment and are obligated to pay this tax. The tax is also known as the cultural and tourism tax or bed tax.



The tax is calculated based on the price per person and is tiered according to the accommodation price. Additional services such as breakfast are exempt from the tax. You also do not have to pay the tax for reservations that do not materialize or for cancellations that incur a fee.



As the operator of the accommodation establishment, you are liable for the tax. However, you can pass the cultural and tourism tax or bed tax on to your guests. You are not required to show the tax separately on the invoice.

 

Information

Prerequisites

They run an accommodation business.

Documents required

Depending on the nature of your request, various forms are available:

  • Form "Notification pursuant to Section 6 Paragraph 1 of the Hamburg Culture and Tourism Tax Act (HmbKTTG)"
  • Form "Individual registration of the culture and tourism tax pursuant to Section 6 Paragraph 3 of the Hamburg Culture and Tourism Tax Act (HmbKTTG)"
  • Form "Multiple registration of the culture and tourism tax pursuant to Section 6 Paragraph 3 of the Hamburg Culture and Tourism Tax Act (HmbKTTG)"
  • SEPA Direct Debit Mandate Form

Please note

You must report the start and end of your activity as an operator of an accommodation establishment, any change of operator, or the relocation of your accommodation business. Please use the linked form for this purpose.



If, in exceptional cases, you are unable to determine the net accommodation price, for example, with package deals from tour operators, you must use an alternative value based on the pricing regulations or the classification of your accommodation. Please refer to the linked information sheet for details.



You are required to record the names of your guests and the duration of their stay, and to keep the documents for 4 years.

Deadlines

You must register and pay the tax quarterly by April 15, July 15, October 15 and January 15 with the relevant authority.




If you run a small accommodation business and paid less than €1,000 in tax in the previous calendar year, you must submit an annual tax return for the following year. The deadline is January 15th.

Procedure

  • You inform the tax office that you are providing accommodation services.
  • They calculate the tax.
  • They are declaring the tax.
  • They pay the tax to the tax office.

Processing time

No

Fees

No

Legal remedies

Objection

Legal basis

Hamburg Culture and Tourism Tax Act (Kult/TourTaxG HA)


https://www.landesrecht-hamburg.de/bsha/document/jlr-Kult_TourTaxGHAV1P1

Links on hamburg.de

Address and contact information

Tax office for transfer taxes and real estate in Hamburg

A visit to the tax office for transaction taxes and real estate in Hamburg is only possible by telephone agreement.

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.

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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: 16.05.2026