The accommodation tax will increase by one percentage point to six percent of the accommodation fee and will also be extended to business-related overnight stays. The tax rate for the use of gambling machines (amusement tax) will be increased from the current 18 percent to 20 percent of the revenue. The tax on second homes will be increased from 12% to 13% of the annual net cold rent.
Council adjusts three tax rates as of January 1, 2024
As of January 1, 2024, the rates of the accommodation tax, the entertainment tax and the second residence tax will be adjusted. The corresponding resolutions were passed by the Bonn City Council on September 19, 2023.