Berlin has introduced an overnight accommodation tax since 1st January 2014 of 5% on the net room rate. Paid overnight stays in an accommodation facility are exempt from tax if the reason for the stay is exclusively professional or company-related.

The necessity of such stays must be proven to the accommodation facility in question. Providing evidence to the providing accommodation is optional. This evidence exclusively serves to determine whether the overnight accommodation tax must be imposed.

Those who do not agree to this must pay the overnight accommodation tax. The City of Berlin may check evidence for its correctness. In case of incorrect of falsified evidence, the guest may be held liable for avoiding tax. By presenting incorrect evidence you may be committing a contravention or criminal offence.