Tourism Tax; Payment

The tourism tax, along with the spa tax, is intended to cover the expenses incurred by the municipality in promoting tourism.

The tourism levy is a tax that may be imposed in municipalities where the annual number of overnight stays by visitors generally exceeds seven times the number of residents, on self-employed individuals who derive direct or indirect economic benefits from tourism. This is based on the consideration that those who derive economic benefits from tourism—and are therefore favored by the municipality’s tourism-related expenditures—should make a particular contribution to those municipal expenses. A municipal statute governing the tourism levy is a prerequisite.

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