Tourist tax

Tourism taxes or contributions are taxes that may be levied in Germany by municipalities that are recognized as health resorts , climatic health resorts , recreation areas or coastal bathing areas to partially finance their expenses. Expenses here can be tourism advertising and any expenditure for the production, acquisition or improvement of the facilities necessary for tourism.

The survey is usually based on local statutes based on the municipal tax laws of the federal states . In contrast to the tourist tax, the tourist tax is not charged to the (spa) guests, but to the companies and people who can benefit from local tourism.

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Example of the state capital of Kiel: tourist tax / tourist tax