Tourist Tax

Tourist tax is a municipal tax levied on operators of accommodations that offer overnight stays to tourists for a fee. The tax is paid per person per overnight stay and applies to various types of accommodations such as hotels, bed & breakfasts, holiday homes, campsites, and Airbnb rentals.

The operator of the accommodation is responsible for collecting the tourist tax from guests and remitting it to the municipality. An annual declaration must be filed for this purpose. The revenues from the tourist tax are often used for tourism purposes in the municipality. Rates and exceptions (such as for children under 16 years) vary by municipality.

Requirements

  • Accommodation: You operate a lodging accommodation for a fee
  • Registration: Registration with the municipality as an accommodation operator
  • Night register: Maintaining a night lodging register with name, place of residence, arrival and departure date, number of nights, and number of persons per guest
  • Declaration: Annual declaration of the number of overnight stays and the tourist tax collected

Procedure

  • Register: Register with the municipality if you rent out an accommodation (e.g., via [email protected])
  • Maintain night register: Register all guests and overnight stays during the year
  • Receive declaration form: You will receive a declaration form in February for the previous year
  • Submit declaration: Complete the form and return it to the municipality before April 1
  • Receive assessment: The municipality calculates the tax due and sends you an assessment
  • Payment: Pay the tourist tax to the municipality

Rates and Exceptions

  • Basic rate: €1.50 per person per overnight stay (rates may vary by municipality)
  • Annual/seasonal pitches: €120.00 - €135.00 per year depending on type of pitches
  • Water tourist tax: €40.00 - €135.00 per year for vessels and houseboats with permanent mooring
  • Exceptions: Children under 16 years and residents of the municipality are often exempt