Cultural City Tax


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. From December 1, 2014, the City of Cologne will levy a cultural promotion tax to tax paid private overnight stays in accommodation establishments. The 1st Amendment Statute on the Cultural Promotion Levy of the City of Cologne can be found here. (Source:

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