Osnabrück will charge bed tax from October 2025 – what does that mean for travelers?

Osnabrück will charge bed tax from October 2025 – what does that mean for travelers?

Something will soon happen in the city of Osnabrück: From October 1, 2025, a new accommodation tax of 3.5 percent will be levied on the overnight price. This measure affects guests in hotels, guesthouses and all comparable accommodation within the city area. Only senior citizens' and nursing homes are exempt from this regulation. As radiorst.de reports, the city expects annual revenue of around 1.2 million euros. These funds should flow specifically into the areas of tourism, culture and urban infrastructure.

The practical implementation of the tax is extremely simple: the respective accommodation companies are responsible for collecting the tax and paying it digitally on a quarterly basis via the city's service portal. The first tax return is due for the fourth quarter of 2025 and must be submitted by January 15, 2026 at the latest. This new regulation is intended to benefit both guests and the city by co-financing Osnabrück's tourist attractions.

The legal framework

A look at the legal basis shows that the accommodation tax, also known as the bed tax or hotel tax, is a local consumption and expense tax. It is already established in many places in Germany and was first introduced by the city of Weimar in 2005. Over 50 municipalities and city states now impose this tax, underscoring its constitutional permissibility. According to kommunalwiki.boell.de, it is not unusual for the tax to be assessed as a surcharge on the net overnight price of around 5 percent up to a maximum of 7.5 percent. Before the pandemic, this tax generated annual revenue of around 80 to 100 million euros for municipalities.

In 2012, the Federal Administrative Court confirmed the constitutionality of the tax, provided that the overnight stays were not for work-related reasons. However, this differentiation between private and business overnight stays was no longer necessary following a ruling by the Federal Constitutional Court in March 2022.

Impact on the catering industry

As the situation in Osnabrück shows, such taxes can also be controversial. While some municipal associations, such as the German Association of Cities, take a positive view, industry representatives such as DEHOGA and IHA see the tax as burdensome for the catering industry. At a similar point, the city of Konstanz is also showing interest in introducing a bed tax to finance climate protection measures, while the reintroduction of such a tax is being discussed in Lübeck. Munich is even planning a “tourist tax” that will bring in around 60 million euros annually, but the Bavarian state government is raising legal concerns.

The introduction of this accommodation tax in Osnabrück could be seen as a sign of a trend in many other cities in Germany, where similar measures are currently being considered. For guests in Osnabrück, this may mean that the cost of their stay will increase slightly, while the city hopes to be able to further improve its tourist offerings.

Further information on the details of this tax is available on the official website of the city of Osnabrück: service.osnabrueck.de.