Culture tax

The articles culture tax and local tax overlap thematically. Help me to better differentiate or merge the articles (→  instructions ) . To do this, take part in the relevant redundancy discussion . Please remove this module only after the redundancy has been completely processed and do not forget to include the relevant entry on the redundancy discussion page{{ Done | 1 = ~~~~}}to mark. Carlos - X 12:35, May 15, 2017 (CEST)

Aachen Berlin Bingen Bochum Bonn Bremen Bremerhaven Darmstadt Dortmund Dresden Eisenach Erfurt Flensburg Freiburg Hamburg Jena Cologne Lübeck Luneburg Mainz Oldenburg Osnabrück Potsdam trier Weimar

Cities with culture tax

The cultural tax , even bed tax , city tax , extra tax or -tax or extra tax called, is one of the former Cologne city treasurer and former Finance Minister of NRW Norbert Walter-Borjans (SPD) in late 2009, launched tax on overnight stays in hotels and Guest houses in numerous cities, such as Berlin , Königswinter , Bochum , Bremen , Darmstadt , Dortmund , Dresden , Duisburg , Eisenach , Erfurt , Flensburg , Freiburg im Breisgau , Hamburg , Jena , Cologne , Lübeck , Mainz , Oldenburg , Osnabrück , Trier , Weimar or Lutherstadt Wittenberg is raised and received nationwide attention. Walter-Borjan's financial instrument was also a return coach on the reduced VAT rate of seven percent granted to hoteliers (from 2010), an initiative of the black and yellow federal government that came about in 2009 under pressure from the FDP. Such overnight taxes are quite common in the international hotel business, for example in Amsterdam , Florence , Venice , Paris or Rome .

The culture tax was based on the price of overnight stays in hotels and pensions. Five percent of the room rate had to be paid, although the hotels and hostels were free to add this amount to the room rate. The term culture tax is controversial because in Cologne, for example, the amounts collected flow into the general budget and only benefit culture to a limited extent.

On July 11, 2012, this tax was declared partially unconstitutional by the 9th Senate of the Federal Administrative Court in Leipzig . The judgment can no longer be appealed. This affects the cities of Bingen and Trier. A tax for hotel stays may be levied, but only for overnight stays for private reasons. Thus, business-related overnight stays may not be charged with such a culture tax. The German Hotel and Restaurant Association (DEHOGA) in particular campaigned for this tax to be abolished. In Trier and Bingen, the culture tax was only limited in time and collected as a lump sum. Children were excluded.

Situation in selected cities

Berlin

As of January 1, 2014, Berlin introduced the city tax (overnight stay tax) for private bookings, which is five percent of the net overnight price (excluding sales tax and excluding charges for other services such as minibars, sauna and wellness areas) and is levied on all bookings. Business travelers are exempt from the city tax, but must be able to prove the purpose of the business trip.

Dortmund

Since November 2010, the city ​​of Dortmund has only levied this tax on private travelers, known there as the accommodation tax. Business travelers must present receipts in Dortmund hotels, such as a business card. Since November 2010, Dortmund has collected bed taxes of around 855,000 euros. On November 27, 2012, the 19th Chamber of the Administrative Court of Gelsenkirchen declared the city of Dortmund's accommodation tax statute null and void (file number 19 K 2007/11 and others), making it illegal. An appeal to the Higher Administrative Court for the State of North Rhine-Westphalia was permitted because of the fundamental importance of the matter. On October 23, 2013, the 14th Senate of the Münster Higher Administrative Court ruled in four rulings that the accommodation tax statute (bed tax statute) of the city of Dortmund is void (file number 14 A 314 to 317/13). It has thus rejected appeals by the city of Dortmund against judgments with which the Gelsenkirchen Administrative Court had upheld the claims of three hoteliers and a campsite operator (entrepreneur) in the first instance. The OVG pointed out that a bed tax is basically possible, but not as a tax liability of the entrepreneur. The hoteliers could not be required to define between private and business travelers. The entrepreneurs had sued against tax assessments from the city of Dortmund, with whom an accommodation tax had been set for paid private overnight stays. A revision was not allowed. The city of Dortmund can lodge a complaint against this, which the Federal Administrative Court will decide on.

Dresden

The Dresden bed tax has been levied since July 1, 2015 and is due to the initiative of the red-red-green majority in the Dresden city council. From 2019, the tax will be reduced from 6.6 to 6.0 percent of the room rate, decided by the city council in February 2018 with the votes of the CDU, Greens, AfD and FDP. In 2017, the state capital received around 9.53 million euros through the so-called accommodation tax.

Duisburg

According to the Leipzig judgment, the city ​​of Duisburg waived its overnight tax until the legal situation has been finally clarified. The accommodation providers will still have to submit their tax returns, but the tax itself will not be due.

Flensburg

The city of Flensburg introduced the controversial bed tax at the beginning of 2013 after the statute was passed in the city council in November 2012 at the second attempt. The amount of the fee increases with the number of stars awarded. Three euros (with three stars) or four euros (with four stars) are due per guest and night. 20 landlords and three hoteliers in the city have returned their proof of quality, also due to the high administrative effort, or have not been reclassified. The tax is levied for every guest over the age of 18 if they are traveling privately and not professionally. An additional income of 300,000 euros per year is expected, but this is not earmarked and therefore does not necessarily flow into the tourist or cultural infrastructure. Lord Mayor Simon Faber had spoken out against a bed tax.

Frankfurt am Main

In Frankfurt am Main, a tourism tax for private overnight stays has been in effect since January 1, 2018. The city tax is two euros per person and per night. Frankfurt hopes that this will generate additional income of up to two million euros annually, after a new record of overnight stays of more than nine million guests was recently recorded.

Freiburg in Breisgau

The city of Freiburg i. Br. Introduced a bed tax on January 1, 2014, which taxes private overnight stays. The amount depends on the net price per person and night without additional services such as breakfast.

Hamburg

Hamburg has been charging a culture and tourism tax on private overnight stays since January 1st, 2013. Currently, EUR 0.50 is charged for amounts under EUR 25 and otherwise EUR 1 for every EUR 50 block or part thereof. In 2014, Hamburg received 11 million euros from the levy. In July 2015 the tax was declared lawful by the Federal Fiscal Court .

Cologne

In Cologne , the tax was levied when the tax statute was issued on October 1, 2010. In addition to hotels and pensions, youth hostels, private accommodation agencies and campsite operators were also subject to tax. The income should not only be used for cultural purposes, but also to improve the cityscape. The city of Cologne expected additional income of around 16 million euros each year , seven of which are planned. Since its introduction, a total of around 4.5 million euros has flowed into the Cologne budget. The Cologne Chamberlain Gabriele Klug promised a sum of 64 million euros by 2015. After the judgment was made, the city of Cologne no longer sent out tax notices for the culture subsidy tax. The city of Cologne originally wanted to stick to the tax for private travelers. In 2011, the city of Cologne received around 4.5 million euros in cultural funding for around 4.97 million overnight stays. According to the city, around 2.6 million euros of this went into the renovation of various museums and cultural buildings, as well as another 350,000 euros for urban climate and beautification programs. Due to a new statute that will come into force on January 1, 2013, which takes into account the current decision of the Federal Administrative Court and a notice from the Higher Administrative Court of North Rhine-Westphalia, the culture tax is still levied in Cologne. Overnight stays that are compulsory for work are exempt from taxation. On August 1, 2013 the Federal Administrative Court in Leipzig finally overturned the Cologne tax in its old version and confirmed the judgment of the Higher Administrative Court (OVG) Münster as the last instance. This confirms the regulation that has existed since the beginning of 2013, which states that business travelers in Cologne no longer have to pay, only private guests. The complaint of the City of Cologne against the non-admission of the appeal in the judgment of the Higher Administrative Court for the State of North Rhine-Westphalia (OVG NRW) of January 23, 2013 was thus rejected. This procedure only concerned the Cologne statutes on the culture tax, as they were valid from October 1, 2010 to December 31, 2012. After the judgment of the 14th Senate of the Higher Administrative Court of Münster on October 23, 2013 , which declared the accommodation tax statute (bed tax statute) of the city of Dortmund to be null and void (file number 14 A 314 to 317/13), the city of Cologne ruled that no bed tax was for the time being to raise more. The head of the Treasury and Tax Office, Josef-Rainer Frantzen, assumes that the payment break will last until early summer 2014. A new regulation should not be enacted for the time being, neither retrospectively nor for the future.

In addition, a sample trial will be negotiated in 2012, which the Cologne old town hotelier Wolf Hönigs (Hotel Lint) is conducting and which is pending appeal to the Higher Administrative Court in Münster . The city of Cologne was initially given justice by the Cologne administrative court. The city of Cologne and the Cologne Hotel and Restaurant Association have agreed not to finally process these applications for reimbursement apart from two applications for reimbursement, which are to be legally examined as model lawsuits. Both model lawsuits are pending at the Cologne Administrative Court. In November 2012 the Higher Administrative Court (OVG) Münster announced that the Cologne bed tax statutes would be declared null and void. The city administration had issued an illegal statute, as no distinction was made between business and private travelers. Such a distinction cannot be made retrospectively. According to a ruling, the city would have to abolish the culture tax and repay part of the tax already collected. There are also claims for damages by hoteliers. The judges of the OVG have informed the city and the hotelier suing against the bed tax that they intend to reach a decision in writing. On January 23, 2013, the Cologne tax was finally overturned by the Higher Administrative Court of North Rhine-Westphalia (OVG) in Münster (Az .: 14 A 1860/11) and thus followed the judgment of the Federal Administrative Court of July 11, 2012. The 14th Senate of the OVG declared the statutes of the City of Cologne (2010) null and void and thus upheld the appeal of the Cologne hotelier Wolf Hönigs. Business trips and overnight stays by tourists must not be treated equally. And since business trips must remain tax-free and the hotelier cannot unequivocally check which overnight stay is business or tourist-related, the OVG declared the levying of the tax not feasible. The city now has to repay 3.9 million euros. A revision was not allowed.

Meissen

The city of Meissen has been following a special route since January 2012. According to the statutes for collecting a culture tax, overnight stays are not taxed, but each entry to a cultural event is subject to a surcharge of 25 to 75 cents (except for events that exclusively pursue charitable, non-profit or church purposes). The city wants to raise at least € 250,000 annually. This tax is intended to finance an office for city marketing and tourism promotion. The Meissen city council has so far voted three times against the withdrawal of the statutes requested by the district administration. In addition to the district office as the responsible legal supervisory authority, the Saxon Ministry of the Interior has classified the culture tax as generally illegal .

trier

The city of Trier introduced its culture and tourism tax in January 2011 and levied it from all of the city's overnight accommodation establishments for all guests of legal age who had to pay one euro per night (a maximum of seven overnight stays were taxed).

Weimar

In the cultural city of Weimar , the culture tax has been collected since 2005 for all overnight guests who have reached the age of 18. The reason for the introduction was the " proportional compensation of the very high expenditures of the municipality of Weimar for culture. Weimar is a small town (65,000 inhabitants), but has the cultural expenditures of a big city - it was not for nothing that we were European City of Culture in 1999! " . The tax is used to cover the entire city budget.

Lutherstadt Wittenberg

After several years of controversial discussion, the city council in Wittenberg decided with a large majority in November 2017 an overnight tax for tourists effective April 1, 2018. Then five percent of the room rate will be deducted for private overnight stays. Business travelers are exempt from this. Lutherstadt calculates an annual income of around 150,000 euros.

literature

• Dominik Lindner: The culture tax in Cologne. An analysis of the sense and expediency as well as the effects of the tax on tourism , Bachelor thesis 2012 (University of Munich, Faculty of Tourism).

Individual evidence

1. ↑ DEHOGA Westfalen Bettensteuer Dortmund ( Memento of the original dated December 2, 2011 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. 
2. ^ City of Cologne: Frequently asked questions about the culture tax
3. ↑ Press release Federal Administrative Court of Leipzig No. 71/2012: Accommodation tax partially unconstitutional  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.  
4. ↑ Homepage Bingen am Rhein: cultural tax. Decision of the Federal Administrative Court of Leipzig ( Memento of the original from July 23, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. 
5. ↑ Berlin.de The official capital city portal: Tourismus & Hotels → Nachrichten: City Tax for Berlin tourists comes into force , accessed on January 21, 2014.
6. ↑ City of Dortmund: Bed tax: Infopost goes out ( Memento of the original from February 3, 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. 
7. ^ Hendrik Varnholt: Higher tax for private guests: City does not lose bed tax. Kölnische Rundschau , July 11, 2012, accessed on August 2, 2012 . 
8. ↑ Administrative Court Gelsenkirchen press release of November 27, 2012 The accommodation tax statute of the city of Dortmund is void ( memento of the original of December 2, 2012 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. , accessed November 29, 2012. 
9. ↑ ^{a b} Homepage Higher Administrative Court for the State of North Rhine-Westphalia Press release from October 23, 2013: Bed tax statute of the city of Dortmund is void ( Memento of the original from October 29, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , accessed October 24, 2013. 
10. ^ Dresden homepage: Accommodation tax , accessed on March 3, 2018
11. ↑ Sachsen Fernsehen from March 2, 2018: Dresden is lowering the bed tax , accessed on March 3, 2018
12. ^ City of Duisburg: City Hall, Politics, Citizen Service
13. ^ Gunnar Dommasch: Bed tax in Flensburg: Landlords don't want to see stars. In: Flensburger Tageblatt. March 7, 2013.
14. ↑ Bed tax: Mayor's office adheres to the decision of the municipal council and the introduction of the tax on January 1, 2014. ( Memento of the original from April 19, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. Freiburg im Breisgau, press release from November 20, 2013, accessed on January 22, 2014. 
15. ↑ Information on the Hamburg culture and tourism tax
16. ↑ Hamburg and Bremen Finanzhof considers bed tax lawful
17. ↑ Bed tax: New million dollar gap in the budget , Kölner Stadt-Anzeiger of July 12, 2012.
18. ^ Hendrik Varnholt, Stefan Sommer: Bed tax: private travelers should continue to pay. Kölnische Rundschau , July 31, 2012, accessed on August 2, 2012 . 
19. ↑ ^{a b} City of Cologne: Federal Administrative Court ruling on the "cultural subsidy tax" in Bingen and Trier. City of Cologne is examining possible effects on the Cologne statutes , Office for Press and Public Relations from July 11, 2012.
20. ↑ KölnSPD meeting of the Cologne City Council on December 19, 2012 , accessed on December 19, 2012.
21. ↑ City of Cologne - Office for Press and Public Relations: Decision of the Federal Administrative Court on the former cultural subsidy tax statute. Complaint of the City of Cologne against the non-admission of the appeal rejected , by Inge Schürmann , accessed on August 27, 2013.
22. ↑ WDR short messages from August 9, 2013 Cologne bed tax still only for private guests ( Memento from August 9, 2013 in the web archive archive.today )
23. ↑ Kölner Stadt-Anzeiger Köln from November 1, 2013: Culture tax: No bed tax for the time being, by Andreas Damm , accessed on November 3, 2013.
24. ↑ "The bed tax is dead". Kölner Stadt-Anzeiger , July 12, 2012, accessed on July 14, 2012 . 
25. ↑ Kölner Stadt-Anzeiger (KStA) created November 11, 2012 Bed tax: Hotel owners want compensation , by Tim Attenberger , accessed on November 23, 2012.
26. ↑ Kölnische Rundschau Köln, bed tax: There is a risk of complete failure , created November 8, 2012 , accessed on November 21, 2012.
27. ↑ Homepage OVG Münster dpa Justiz aktuell from January 23, 2013 ( Memento of the original from January 25, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. , accessed January 23, 2013. 
28. ↑ Kölnische Rundschau (KR) January 23, 2013 Cologne: Bed tax unlawful. City has to repay 3.9 million , by Susanne Happe , accessed on January 25, 2013.
29. ↑ City of Trier: Federal Administrative Court overturns cultural tax. In: Rathaus current. July 11, 2012.
30. ↑ Homepage of Weimar, City of Culture Issue: Culture tax for overnight stays
31. ↑ Subject of dispute. Wittenberg decides on bed tax. ( Memento of the original from March 6, 2018 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. mdr Saxony-Anhalt from November 22, 2017, accessed on March 5, 2018 

Web links

• Bed tax situation in Germany . A complete overview of all bed taxes in Germany and the exemption options
• City of Dortmund: Accommodation tax statutes (PDF; 16 kB) from September 24, 2010
• City of Cologne: Bylaws for the collection of a cultural funding fee in the area of ​​the city of Cologne (PDF; 124 kB) from November 18, 2014