You can read this article in German or English.
This article provides specific information about local laws that apply to hosts in Halle (Saale). Just like our country article for Germany, it’s your responsibility to verify and comply with any obligations that apply to you as a host. This article can serve as a starting point or place you can come back to if you have questions but it isn’t exhaustive and it doesn’t constitute legal or tax advice. It’s a good idea to check to make sure laws and procedures are current.
Please contact the city of Halle (Saale) directly or consult a local advisor, such as an attorney or tax professional, if you have questions.
The city of Halle (Saale) will levy an accommodation tax (Beherbergungssteuer) from January 1, 2025.
The accommodation tax amounts to 4% of the amount paid by the guest for overnight accommodation in an accommodation establishment. Accommodation establishments include hotels, inns, guesthouses, private rooms, youth hostels, vacation apartments, motels, campsites and similar establishments.
As a host, you are obliged to notify the City of Halle (Saale) about the accommodation tax collected within a calendar month via an official form or electronic tax declaration, by the 15th day after the end of the calendar month and to pay the collected tax to the city treasury by the same day. As host, you are responsible for the complete and correct collection of the accommodation tax. Please consult the City of Halle’s website to learn more about how to declare the accommodation tax.
Certain groups of people are exempt from paying the accommodation tax (e.g. minors). You can find more information here about exemptions from paying accommodation tax.