Accommodation tax

• Overnight stay in Berlin Expenditure for private and, from 1 April 2024, also for business overnight stays for payment in a Beherbergungsbetrieb (accommodation establishment) in Berlin is subject to the Übernachtungsteuer (overnight/accommodation tax). • Accommodation establishment in Berlin Accommodation establishments include, among others, hotels, guesthouses, (including private) holiday apartments, holiday homes, rooms in private residences, and youth hostels. • For the online application: registration/sign-up with the "Elster" portal (Germany's online tax filing portal)

• Anzeige für Beherbergungsbetriebe zu Beginn, zur Beendigung und bei Änderungen des Angebots von Übernachtungsmöglichkeiten (notification by accommodation establishments at the start, at the end, and for changes to the overnight accommodation offered) can be submitted electronically or in writing • Anmeldung Übernachtungsteuer (registration for overnight accommodation tax) The Übernachtungsteuer (overnight accommodation tax) registration must be submitted electronically according to the officially prescribed data format. • Authentifizierung (authentication) Übernachtungsteuer registrations can only be submitted electronically with authentication. The electronic certificate required for this is obtained, regardless of the software chosen for submission, by registering with "Mein ELSTER" (www.elster.de).

• Notification of overnight stay tax (Übernachtungsteuer) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • Overnight stay tax return (Anmeldung) (Note: only in exceptional cases, as the overnight stay tax return must generally be submitted electronically in the officially prescribed data format) www.berlin.de/sen/finanzen/steuern/downloads/uebernachtungst • Appendix to the overnight stay tax return www.berlin.de/sen/finanzen/steuern/downloads/uebernachtungst • Further forms and information sheets on the overnight stay tax www.berlin.de/sen/finanzen/steuern/downloads/artikel.57924.p • SEPA direct debit mandate www.berlin.de/sen/finanzen/steuern/downloads/uebernachtungst

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• Übernachtungsteuergesetz (ÜnStG, overnight stay tax act) gesetze.berlin.de/bsbe/document/jlr-NNLBE00004A25NN000000000

• Questions and answers on the overnight accommodation tax (Übernachtungsteuer) (Senate Department for Finance, Senatsverwaltung für Finanzen) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer

The Finanzamt Mahrzahn-Hellersdorf (tax office) has central responsibility for all of Berlin.