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
The required tax registration forms can be called up via the ELSTER form (see links) and via forms and leaflets on the culture and tourism tax (see links).
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
The responsible tax office for the whole of Hamburg is the tax office for transaction taxes and real estate in Hamburg.
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
As an accommodation facility, you are liable for the culture and tourism tax and pay it to the tax office after registration.
Address and contact information
Address
Tax office for transfer taxes and real estate in Hamburg
Gorch-Fock-Wall 11 20355 Hamburg
Send email
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: 05.05.2024