Room Taxes, Spa Taxes, and ETIAS
Traveling in Europe or anywhere else has always involved spending a certain amount of money. But over the past decade or so a new kind of travel expense has arisen in Europe, including the German-speaking countries. And yet another, if modest, new European security authorization expense will probably make its debut in 2025.
Lodging/Room Taxes in Germany
Weimar was the first German city to introduce a lodging tax in 2005. But what really got the ball rolling was a change to Germany’s nationwide 19 percent VAT sales tax five years later. In 2010 the German parliament passed a law reducing the 19 percent VAT rate to only seven percent for hotel stays.

The spa town of Bad Nauheim, north of Frankfurt am Main, levies a “Kurbeitrag” spa tax of €3.30 per person per day. A family “Kurkarte” day ticket costs €6.60. The town is also is known for a famous resident named Elvis Presley, who lived in a house on Goethestrasse as a GI in the 1960s. Learn more about the German Kurtaxe below.
That tax shift helped reduce the total price of a hotel stay for tourists in Germany, but it also reduced the revenue that communities received from the tax. Soon they were looking for a way to close the income gap. Although a room tax is very common in the United States and many other countries, it was a new idea for Germany. As of now (October 2023), only about 40 German localities across Germany have a lodging tax. But there is increasing pressure to add more. Munich, for instance, currently has no room tax, but the prospect of 40 to 60 million euros of new revenue is tempting.
Room Tax: die Bettensteuer/City-Tax
The German terms used for these special taxes vary from place to place: Übernachtungsteuer (“overnight stay tax,” “room tax”), Bettensteuer (“bed tax”), Beherbergungsteuer (“hospitality/lodging tax”), and Tourismusbeitrag (“tourism contribution/fee”) are just four examples. The many different names also reflect the fact that there is no uniform approach to these occupancy taxes within Germany. read more…
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