According to the statutes of the city of Cologne of October 2014, everyone who stays overnight in an accommodation in Cologne has to pay the cultural promotion levy. It amounts to 5% of the overnight stay price and is charged by us together with this and paid to the city.
exemptions
Excluded from the tax liability are “occupationally mandatory” overnight stays. However, these must be proven.
These include:
Business travelers
For the proof you have to fill in a form, which you can download here or get at the reception on request. The employer confirms the professional necessity of the overnight stay either in the appropriate form field with signature and stamp or an external certificate is submitted together with the form.
For self-employed persons, it is sufficient to indicate the tax number or the relevant tax office in the form.
If you present this together with any necessary documents (e.g. employer’s certificate) at check-in, we can remove the culture promotion levy from the bill.
Booking by an employer
If booked by the employer and the accommodation costs are covered, a corresponding entry in the booking text or in the cost absorption declaration is sufficient.
Booking by promoter
If the overnight stay is booked and paid for by an promoter, a corresponding statement in the booking text or in the cost absorption declaration is sufficient.
Important: The form must be completed by every single guest for every single booking period.
Unfortunately, you cannot submit the documents to us later.
Student groups
If the trip is a compulsory school event, we only need official confirmation from the school. This must include the reason for the trip, the time period and all the names of the students and supervisors.
More information and official forms are available at http://www.stadt-koeln.de/politik-und-verwaltung/finanzen/kulturfoerderabgabe 