Hosting in Halle (Saale)

This guide provides information for individuals hosting homes in Halle (Saale). Hosts must independently verify and comply with all relevant obligations. This article is a reference and not a substitute for professional legal or tax advice. For complex situations, contact the City of Halle (Saale) or a local advisor.

Accommodation Tax

Starting January 1, 2025, the City of Halle (Saale) will levy an accommodation tax (Beherbergungssteuer) on overnight stays. This tax applies to all types of accommodation establishments, including hotels, inns, guesthouses, private rooms, youth hostels, vacation apartments, motels, campsites, and similar facilities.

Tax Rate

The accommodation tax is calculated as 4% of the amount paid by the guest for overnight accommodation, including any applicable VAT.

Tax Collection and Declaration

Hosts are responsible for collecting the accommodation tax and reporting it to the city. Notifications must be submitted monthly via an official form or electronic declaration by the 15th day after the end of each calendar month. Payment of the collected tax is due on the same day. Hosts are fully responsible for the accuracy and completeness of tax collection. For detailed guidance and forms, consult the City of Halle’s official website.

Exemptions

Certain groups are exempt from paying the accommodation tax, including minors. Additional exemptions may apply according to local regulations, so hosts should verify details with the city administration.