City tax for school school trips to Berlin: exemption

From January 1, 2014, an accommodation tax of 5% of the net accommodation price for private travelers will be introduced in Berlin. The accommodation provider is responsible as a tax debtor. This tax is only valid for a continuous period of up to 21 days. According to the Federal Administrative Court, business travelers are generally exempted from this local expense tax.

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The practical implementation of this tax raises many questions, both for the accommodation provider and for the guest. Dehoga Berlin has announced that it will file lawsuits, similar to what has already happened in other cities with similar taxes.

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A first success was achieved by exempting official school school trips from city tax. The exemption is granted upon presentation of a corresponding certificate by the schools. A joint discussion by IHK Berlin, Reisenetz e.V., Dehoga Berlin and the Federal Association of German Incoming Companies with the Senate Department for Finance have clarified the legal classification of official school trips and officially initiated the exemption.

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The website of the Senate Department for Finance offers relevant forms and constantly updated information on the interpretation of the law. The Dehoga Berlin provides additional detailed information on City Tax, including information on the applicability of the city tax and appeal templates. Exemption templates for school classes can be found on the website of Travel Network e.V., the German Association for Youth Travel.

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The accommodation tax in Berlin is managed centrally by the Marzahn-Hellersdorf tax office.

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The central telephone number for questions relating to accommodation tax is: (030) 9024 26976. Further information can be found on the corresponding websites.

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