Tourist tax; payment

Alongside the spa tax, the tourism levy serves to cover the costs incurred by the local authority in promoting tourism.

The tourism levy is a charge which may be levied in local authorities where the annual number of overnight stays by visitors generally exceeds seven times the number of residents, on those self-employed persons who derive direct or indirect economic benefits from tourism. This is based on the consideration that those who derive economic benefit from tourism – and who therefore benefit from the local authority’s expenditure on tourism – should make a particular contribution towards that expenditure. A prerequisite is a local authority by-law on the tourism levy.

A tourism levy may be levied in addition to the visitor’s tax. The tourism levy is payable by any self-employed person who derives economic benefits of a certain duration from tourism within the municipality. In tourist municipalities, the tourism levy is a significant source of municipal revenue. Without this revenue, many municipalities would be unable to carry out local initiatives to promote tourism.