Because the Kurbeitragssatzung (visitor’s tax statute) was amended with effect from 27.03.2024, the current statute and information for overnight guests are set out below.
If guests complete the accommodation provider’s confirmation under § 19 of the German Federal Registration Act (Bundesmeldegesetz, BMG), they are deemed to have a residence in Wiesbaden and are therefore exempt from the visitor’s tax. Otherwise, the guest is required to pay the visitor’s tax. The guest must pay the visitor’s tax for a total of 30 days per calendar year. If the guest has not previously paid the visitor’s tax in Wiesbaden for 2024 (which the guest must be able to evidence), 150.00 EUR is payable for the first month of the stay.
Statute on the levy of a visitor’s tax within the area of the State Capital of Wiesbaden (Kurbeitragssatzung)
The State Capital of Wiesbaden is a state-recognised health resort (Heilbad).
In order to partially cover the cost of creating, expanding and maintaining the facilities provided for cure and recreation purposes (cure facilities) and of the events organised for those purposes, the State Capital of Wiesbaden levies a visitor’s tax (Kurbeitrag) throughout the year. This is a public-law charge.
For the use of facilities and for participation in events that require particular additional expenditure, a separate admission fee may be levied in addition to the visitor’s tax.
The area of levy is the territory of the State Capital of Wiesbaden.
The tax is levied, from the first day of their stay, on all adult non-resident persons who have taken up accommodation within the area of levy and who are offered the opportunity to use the cure facilities and to take part in events as referred to in § 1 (2). It is irrelevant whether the opportunity to use the facilities or to take part is actually exercised. Persons who camp within the area of levy in caravans, motorhomes, tents or in any other way are also considered to have taken up accommodation within the meaning of sentence 1.
A person is deemed to be non-resident if they have neither a primary nor a secondary residence within the area of levy.
The tax liability under § 2 begins on the day the person liable to pay arrives in the area of levy and ends on the day of departure. For the purpose of calculating the visitor’s tax, both days together count as one day.
The tax debt arises on the day of arrival of a person liable to pay in the area of levy. It is due for payment on that same day.
The tax shall be paid to the party obliged to collect and remit it pursuant to § 6 (1), or, if no such party exists, directly to the State Capital of Wiesbaden.
The visitor’s tax amounts to 5.00 EUR per day of stay and per person.
The visitor’s tax is levied at the rate stated above for the duration of each uninterrupted stay within a calendar year, but only up to a total stay of 30 days per calendar year.
Information for overnight guests regarding the visitor’s tax of the State Capital of Wiesbaden
The State Capital of Wiesbaden is a state-recognised health resort. In order to partially cover the cost of creating, expanding and maintaining the facilities provided for cure and recreation purposes (cure facilities) and of the events organised for those purposes, it levies a visitor’s tax throughout the year. This is a public-law charge. Its legal basis is the Statute on the levy of a visitor’s tax within the area of the State Capital of Wiesbaden (Kurbeitragssatzung). Liable to pay are all adult non-resident persons who take up paid accommodation within the area of levy.
The tax liability begins on the day of arrival and ends on the day of departure. For the purpose of calculating the visitor’s tax, both days together count as one day. From 1 February 2024 the visitor’s tax amounts to 5.00 Euro per day of stay and per person. For persons with a severe disability who hold a severely disabled person’s pass (Schwerbehindertenausweis), the visitor’s tax is reduced by 50%. From 1 February 2024, companions of persons with severe disabilities, the physically disabled, the blind and the sick who are dependent on permanent accompaniment are exempt from the tax, provided the need for permanent accompaniment is evidenced.
The visitor’s tax is levied at the rate stated above for the duration of each uninterrupted stay within a calendar year, but only up to a total stay of 30 days per calendar year.
You can find more information here: Visitor’s tax (Wiesbaden)
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