Übernachtungssteuer bezahlen
Inhalt
Begriffe im Kontext
nicht vorhanden
Fachlich freigegeben am
29.05.2019
Fachlich freigegeben durch
Ministry of the Interior and Europe Mecklenburg-Western Pomerania
Municipal statutes (tourist tax statutes)
If you are the operator of an accommodation establishment, you may have to pay an accommodation tax.
A municipality may levy a tax on overnight stays in accommodation establishments as a local expense tax on the basis of a municipal statute.
The amount of the overnight stay tax is determined by the regulations on the tax scale and the tax rate in the respective statutes.
The deadlines for the due date of the accommodation tax are regulated in the respective municipal statutes.
With regard to the assessment notice for the overnight accommodation tax, the taxpayer has the right of appeal.