Logo Bayernportal
Home > Procedures

Tourist tax; payment

In tourist communities, the tourism contribution is levied on self-employed persons who derive economic benefits from tourism. The basis for this is the municipality's tourism contribution statutes.

Responsible for you

Stadt Geretsried

Stadt Geretsried

Street address

Karl-Lederer-Platz 1
82538 Geretsried

Postal address

Karl-Lederer-Platz 1

82538 Geretsried

Mehr zur Behörde

Procedure details

In addition to the visitor's tax, the tourism contribution is used to cover the expenses incurred by the municipality for the promotion of tourism.

The tourism contribution is a tax that can be levied in municipalities in which the number of overnight stays by tourists per year generally exceeds seven times the number of inhabitants from those self-employed persons who derive direct or indirect economic benefits from tourism. This is based on the consideration that the group of people who derive economic benefits from tourism and therefore benefit from the municipal expenditure on tourism should make a special contribution to the municipal expenditure on tourism. The prerequisite for this is a municipal tourism contribution statute.

A tourism contribution can be levied in addition to the visitor's tax. The tourism contribution is payable by self-employed persons who derive economic benefits of a certain duration from tourism in the municipality. The tourism contribution is a not insignificant source of municipal income in tourist communities. Without this income, municipal activities to promote tourism would not be possible in many municipalities.

Legally effective municipal tourism contribution statutes

(Optional) appeal procedure

  • Tourist tax and visitor's tax; payment

    The spa contribution can be levied in the recognized health resorts, climatic health resorts and recreational resorts from persons staying there for spa and recreational purposes. The basis for this is a municipal spa contribution statute. A spa tax is levied in the Bavarian state spas.

Status: 21.08.2024
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
Contains machine translated content. Show the original content