On November 13, 2014, the Council of the City of Cologne passed the statute on the levying of a cultural promotion tax in the territory of the City of Cologne, according to which the taxation of paid accommodations will be newly regulated as of December 1, 2014. For details, please refer to the relevant page of the City of Cologne [stadt-koeln.de].
And what are the consequences for the guest.
For you as a guest, this means the following: plus 5% cultural promotion levy for the City of Cologne on gross sales (special levy which will be charged by the City of Cologne from December 1, 2014).
Business travelers are exempt from the cultural promotion levy, provided they can present a completed form from the City of Cologne for the purpose of claiming a business trip.
You can download the forms here in PDF format:
Official form for exemption from the culture promotion tax
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