As of 1 January 2014, the federal state of Berlin will collect a Occupancy Tax on all overnight stays in hotels in Berlin. A “hotel” includes any type of short-term, paid accommodation, and the tax is due whether or not the hotel guest actually spends the night in the room.
If a room is reserved, but the guest cancels the reservation before arrival, the
Occupancy Tax is not charged.
If the guest is in Berlin on business, the Occupancy Tax is not charged.
In this case, the guest must give the hotel satisfactory proof that his or her stay is for business reasons. This proof must be provided at the latest by the time the guest leaves the hotel.
If the bill is made out to the guest’s employer or is paid directly by the employer, or if the reservation was made by the employer, no further proof is required.
Written confirmation from the employer, including the name and address of the employer and the duration of the stay, or written confirmation from the guest (including the same information) can also serve as proof.
People who are self-employed or are owners or co-owners of a company can provide comparable proof. This could also be a written statement that includes the guest’s income tax identification number.
Providing information to a hotel to prove that a stay is business-related is voluntary. If the guest does not want to provide proof to the hotel, he or she can pay the tax and then apply to the relevant tax office to have the tax reimbursed. Proof that the stay was business-related must then be provided to the tax office.
If more than one person is staying in the room, the hotel must ask for proof from each one of them.