Lodging Tax

1. General Information on the Lodging Tax in the Pilgrimage Town of Kevelaer

1.1 What is the lodging tax?

The lodging tax is a local excise tax levied on the cost incurred by a guest for lodging provided for a fee at an accommodation facility within the territory of the pilgrimage town of Kevelaer.

1.2 What is the legal basis for the tax?

The legal basis for levying a lodging tax is the “Bylaw on the Levying of a Lodging Tax in the Pilgrimage Town of Kevelaer” (Lodging Tax Bylaw), as amended from time to time. The lodging tax is levied as a public expenditure tax and applies to all lodging services provided for a fee. The current version is available under the “Local Laws” section on the website of the Pilgrimage Town of Kevelaer (www.kevelaer.de).

1.3. What is the lodging tax used for?

The lodging tax, as a general-purpose tax, serves as a source of revenue for the municipal budget and is therefore not earmarked for any specific purpose.

1.4 Who is the recipient of the lodging tax?

The pilgrimage town of Kevelaer is the recipient of the lodging tax. Pursuant to Article 106, paragraph 6, sentence 1 of the Basic Law, it is entitled to the revenue from local consumption and excise taxes.

1.5 Who is the tax debtor and who is responsible for paying the tax?

The person liable for the tax is the guest who temporarily stays at the lodging facility and who, in addition to the invoiced room rate, is also economically responsible for paying the lodging tax. Thus, the guest is also considered the tax payer. In this context, “temporary” refers to a period of less than six months within the meaning of Section 29 of the Federal Registration Act (BMG).

Regarding the stays of so-called “long-term campers,” operators of campgrounds and similar facilities are referred to section 3.12.

However, to simplify tax administration, the operator of an accommodation facility is designated as the party responsible for paying the tax in these tax proceedings. They are required to collect the tax from the guest on behalf of the pilgrimage town of Kevelaer and then remit it to the pilgrimage town of Kevelaer based on a tax assessment notice.

Guests staying at a lodging facility are not required to file a tax return.

1.6 What is an accommodation facility as defined in these bylaws?

An accommodation facility is defined as any business that provides lodging. This includes, among other things:

·Hotels, hostels, inns, and guesthouses; private rooms or apartments; youth hostels; vacation rentals; motels; campgrounds; ships; and similar facilities. The same applies, for example, to spaces made available that are directly related to lodging and for which the guest pays a fee (sites for trailers, RVs, vans converted into “campers,” tents, etc.).

Hospitals, preventive care and rehabilitation facilities, hospices, retirement and nursing homes, and similar facilities that provide housing for individuals in special social situations are not considered lodging facilities as defined in the bylaws

1.7 What is the tax base for the lodging tax?

The tax base is the number of paid overnight stays per guest.

1.8 What constitutes an overnight stay for the purposes of the bylaws?

The use of lodging facilities without an overnight stay (for example, a day room) is considered equivalent to lodging, provided that separate expenses are incurred for this purpose (in accordance with Section 2, Paragraph 4 of the Lodging Tax Ordinance of the Pilgrimage Town of Kevelaer).

This applies in particular to so-called “day-use” or “day room” reservations, in which the room is used, for example, only by the hour during the day. The only decisive factor is that:

·an accommodation provider offers the use of a facility in exchange for payment,

·and this use goes beyond mere residential needs.

In these cases, the lodging tax is also €2.00 per night per guest (Section 4(2) of the Lodging Tax Ordinance of the Pilgrimage Town of Kevelaer).

1.9 How much is the lodging tax?

The lodging tax is €2.00 (EURO) per night per guest.

1.10 How long will the lodging tax be collected?

If a guest stays at the same lodging facility without interruption, the tax is levied for a maximum of 21 days.

1.11 Are overnight stays booked before the bylaws took effect subject to taxation?

Yes, the bylaws do not provide for any transitional provisions. The lodging tax must also be paid for stays that were booked before the bylaws took effect, even if they are for periods beginning on or after January 1, 2027.

2. Tax Exemptions

2.1 Are there any tax exemptions?

The current version of the Accommodation Tax Ordinance of the pilgrimage town of Kevelaer provides for the following exemptions in § 2, paragraphs 5 and 6, and § 3:

• Accommodations that establish residence for the purposes of registration laws are not subject to taxation.
• Persons who are registered at the address of the lodging facility as having their sole primary or secondary residence there, in accordance with the Federal Registration Act, are not covered by the bylaws.
• People who stay overnight as part of school field trips or similar trips organized by independent youth welfare organizations.
• Persons up to and including 15 years of age

Stays undertaken as part of a school educational program—such as class trips, school and vocational college trips, or stays for verifiable extracurricular purposes that promote youth development by individuals up to age 27—are exempt from taxation. This also applies to their accompanying staff from the organizing body (e.g., teachers, educators, supervisors, etc.). The stays must be offered and supervised by youth welfare agencies, associations of any kind, state sports federations, youth groups and initiatives, as well as other independent youth work organizations, churches, and religious communities. The same applies to children and adolescents with physical or mental disabilities who stay overnight within the city limits of Kevelaer as part of the aforementioned programs.

2.2 What are youth welfare service providers?

Pursuant to Section 75 of SGB VIII, legal entities and associations of individuals may be recognized as providers of independent youth welfare services if they

·are active in the field of youth welfare with the aim of promoting the development and upbringing of young people into self-determined, self-reliant, and community-minded individuals (see Section 1 of Book VIII of the Social Code) and

·pursue charitable goals and

·based on their professional qualifications and staffing resources, are expected to be capable of making a significant contribution to the fulfillment of youth welfare tasks, and

·that ensure work conducive to the objectives of the Basic Law.

At the following link, you will find a list of publicly recognized providers of independent youth welfare services:

https://recht.nrw.de/lmi/owa/br_text_anzeigen?v_id=61020161014172262530

2.3 Are overnight stays incurred as part of volunteer work subject to taxation?

Yes. The current version of the regulations governing the lodging tax does not contain any provision that would exempt overnight stays related to volunteer work from the lodging tax under certain conditions.

2.4 Are people with intellectual or physical disabilities exempt from the lodging tax?

No. With the exception of the tax exemptions listed in Section 2.1, the current version of the Accommodation Tax Ordinance of the pilgrimage town of Kevelaer contains no provision granting a tax exemption to people with mental or physical disabilities under certain conditions. If the person in question receives assistance during their stay, no lodging tax is to be levied on the accompanying person.

Provided that the requirements for a tax exemption are met, the accommodation tax is not levied or collected at all. Where possible, the verification should be noted in the booking system. For data protection reasons, a copy of the supporting documents submitted should not be attached to the booking process (principle of data minimization pursuant to Art. 5(1)(c) of the GDPR). The mere submission of these documents constitutes the tax basis for claiming and granting the tax exemption. When filing the tax return, information must then be provided regarding whether tax-exempt accommodations were billed during the respective tax period (quarter).

2.5 Do residents of Kevelaer also have to pay the lodging tax?

Any guest who cannot prove that he or she qualifies for an exemption must pay the lodging tax.

2.6 Are overnight stays by business travelers also subject to tax?

Accommodation tax must also be paid for overnight stays that are strictly necessary for the guest’s professional or business activities.

2.7 How do you apply for the tax exemption?

1.) If you are registered at the address of the lodging facility as your primary or secondary residence under the Federal Registration Act, please submit the corresponding registration certificate.

2.) How can I be exempted from the lodging tax if I am participating in a school trip or a youth development program?

If you are participating in a school trip or a youth development program (e.g., organized by a youth organization or another sponsor), you may be exempt from the lodging tax. To qualify, you will need a certificate to that effect.

What do I need to do?

Contact your school or the trip organizer. They will issue you a certificate stating the purpose of the trip.

The certificate must contain the following information:

• Name of the school or organizer
• Duration and destination of the trip, as well as its specific purpose
• Signature and stamp of an authorized person (e.g., school administration or club leadership)

Please submit the certificate to your accommodation provider in a timely manner—ideally when you make your reservation, or at the latest when you check in.

Important:

Without this certificate, the lodging provider must charge the lodging tax. Unfortunately, a refund after the fact is not possible.

3. Information Specifically for Lodging Establishments

3.1 What are the obligations of the operator of a lodging facility?

• Report the Start and End Dates of the Lodging Business

The operator of the lodging facility is required to report the start and end dates of operations, any change in operator, and the relocation of the lodging facility. The officially prescribed form must be used for this purpose. Accommodation establishments in operation at the time these bylaws take effect must electronically report their operations by January 31, 2027, in accordance with Section 6(1) of the bylaws, using the officially prescribed form.

• Collection of the lodging tax from guests

Anyone who operates a lodging establishment within the boundaries of the pilgrimage town of Kevelaer is required, pursuant to Section 6(3) of the Lodging Tax Ordinance, as currently in effect, to collect the lodging tax from guests staying at the establishment.

• Submit a tax return to the pilgrimage town of Kevelaer

The lodging tax return must be filed using the officially prescribed form and submitted to the City of Kevelaer, Department of Taxes and Levies, by the 15th day following the end of a calendar quarter (2027: first filing due by April 15, 2027):

January 15, April 15, July 15, October 15.

A tax return must be filed even if no guests were accommodated during a quarter (a so-called “zero return”).

The total number of overnight stays must be reported on the tax return (number of nights × number of people).

No additional documents need to be attached to the tax return.

• Pay the lodging tax to the city treasury

Pursuant to Section 7(3) of the bylaws, the lodging tax is due 7 days after the tax assessment notice is served.

To ensure that payment deadlines are not missed, we recommend having the amounts debited through the city treasury (SEPA direct debit). The form for a SEPA direct debit mandate is available on the service portal of the Pilgrimage Town of Kevelaer’s website (www.kevelaer.de).

3.2 What other obligations to cooperate do operators of lodging facilities have?

Every operator of an accommodation facility is required to record all data collected in connection with the provision of lodging services (including first name, last name, addresses, business address, dates of birth, dates of arrival and departure, length of stay, and the respective accommodation fees for all guests) separately for each accommodation facility and to submit it to the Pilgrimage Town of Kevelaer upon request (Section 9(1) of the Accommodation Tax Bylaws of the Pilgrimage Town of Kevelaer, as currently in force). Please note the additional record-keeping requirements regarding tax exemptions pursuant to § 6(5) of the Accommodation Tax Bylaws.

All documents relating to the lodging tax must be retained by the taxpayer for eight or ten years, in accordance with Section 147(3) in conjunction with Section 147(1)(1), (4), and (4a) of the German Fiscal Code (AO). Digital storage is permitted.

3.3 What are the obligations of hotel and room reservation agencies?

Hotel and room reservation agencies, as well as similar service providers, are required to provide the pilgrimage town of Kevelaer with information regarding accommodations and overnight stays that is necessary for the administration of the tax process. The obligation to provide information arises if an accommodation provider or its representative fails to comply, or fails to comply fully, with the obligations set forth in this ordinance, or if the provider cannot be identified (Section 10 of the Accommodation Tax Ordinance of the Pilgrimage Town of Kevelaer, as currently in force).

3.4 When must accommodation services that span multiple quarters be reported?

If an accommodation service lasting several days spans two quarters, the entire accommodation service must be allocated to the quarter in which the service ends. Thus, the tax must be reported and paid for the quarter in which the guest departed.

However, it is permissible to report and pay tax amounts already collected in advance as part of the tax return, provided that the allocation to the corresponding quarter can be clearly documented.

3.5 What steps must the taxpayer take if a tax exemption applies?

In cases where the lodging provider can clearly determine in advance that a circumstance warranting an exemption exists pursuant to § 3 of the Lodging Tax Bylaw of the Pilgrimage Town of Kevelaer, as currently in force, the party liable for tax payment is not required to withhold or collect any tax. The documents must be attached to the accounting entry. Further information can be found in the detailed description.

3.6 What steps should be taken if it cannot be proven that a tax exemption applies?

If proof is refused or if no evidence of tax exemption can be provided, the person liable for tax payment must, as a general rule, collect the tax from the guest.

3.7 What happens if a guest refuses to pay the lodging tax?

As a general rule, the operator of an accommodation facility is required to collect the lodging tax in full and accurately (Section 6(3) of the Lodging Tax Ordinance of the Pilgrimage Town of Kevelaer, as currently in effect).

The lodging tax, which the lodging establishment is required to pay to the city, is included in the room rate. It is therefore up to the operator to decide how to structure their contractual relationship with the guest. If a guest fails to pay part of their lodging costs, the lodging establishment has access to the usual legal remedies available in such cases.

If the guest did not pay for the lodging in advance and leaves without explicitly checking out, it is the responsibility of the lodging establishment to ensure that the lodging tax is paid.

3.8 Is a lodging tax charged in the event of a no-show or cancellation by the guest?

The lodging tax in the pilgrimage town of Kevelaer is levied, in accordance with Section 4 of the Lodging Tax Ordinance, as a flat-rate tax per actual paid overnight stay per person. In the event of a no-show or cancellation—including those subject to a fee—the lodging is not actually provided. Therefore, no tax liability arises.

3.9 Do booking portals collect the lodging tax directly from guests and remit it to the pilgrimage town of Kevelaer?

The pilgrimage town of Kevelaer has no agreements with booking platforms such as Airbnb, Booking.com, or FeWo-direkt. These platforms are not authorized to collect or remit the lodging tax on behalf of the town. As operators, the lodging establishments themselves are responsible for the correct collection and proper remittance of the tax, regardless of the booking channel.

3.10 How is the lodging tax levied on overnight stays paid for with vouchers or by third parties?

The lodging tax in the pilgrimage town of Kevelaer is levied, in accordance with Section 4 of the Lodging Tax Ordinance, as a flat-rate tax per actual paid overnight stay per person. The lodging tax must also be paid for overnight stays paid for with vouchers or by third-party payments.

3.11 Is sales tax also applicable to the lodging tax?

No. The lodging tax is not included in the VAT base and must therefore be listed separately on the invoice—without VAT.

The guest is liable for the lodging tax. The lodging tax, which the lodging facility is required to withhold and remit to the pilgrimage town of Kevelaer, is therefore merely a “transitory item.”

3.12 How is a stay at a campground taxed in the case of continuous lodging?

So-called “long-term campers” are not subject to the lodging tax if they are registered at the campground’s address as their primary, secondary, or sole residence (Section 2(6) of the Lodging Tax Bylaws). If such a residence is not registered, the stay within the city limits of the pilgrimage town of Kevelaer is considered a temporary stay subject to the lodging tax.

4. Administrative Offenses and Criminal Offenses

4.1 What happens if the lodging provider fails to fulfill its obligations?

A person commits an administrative offense if they

1. fails to notify the Tax and Revenue Department of the Pilgrimage Town of Kevelaer of the existing lodging business by January 31, 2027, at the latest (Section 6(1) of the Bylaws),
2. fails to notify the Tax and Fees Department of the Pilgrimage Town of Kevelaer of the start and end of operations, a change in the operator of the lodging facility, or the relocation of the lodging facility (Section 6(2) of the Bylaws),
3. does not collect the lodging tax from the guest who is liable for the tax (Section 6(3) of the Bylaws),
4. fails to file his or her tax return with the Tax and Revenue Department of the Pilgrimage Town of Kevelaer using the official form or in an officially approved electronic format, or fails to do so by the deadline,
5. as a hotel and room reservation agency or similar service provider, fails to report to the Tax and Revenue Department of the Pilgrimage Town of Kevelaer, pursuant to § 93 of the German Fiscal Code (AO), the lodging establishments to which paid lodging services were arranged,
6. if, as a hotel and room reservation agency or a similar service provider, it fails to comply with its obligation to report, upon request, information regarding persons liable for tax and all facts necessary for tax collection, provided that the person liable for tax has failed to fulfill the obligation to file a tax return and submit supporting documents, or the person liable for tax cannot be identified.

See also § 11 in conjunction with §§ 6 and 10 of the Accommodation Tax Bylaws of the Pilgrimage Town of Kevelaer, as currently in force.

If the operator of an accommodation facility fails to fulfill the obligations set forth in the bylaws, the operator commits an administrative offense or a criminal offense. Violations may be punished under Section 11(2) of the Bylaws of the Pilgrimage City of Kevelaer, as currently in force, in conjunction with § 20 of the Local Tax Act for the State of North Rhine-Westphalia, be punished as a criminal offense with a fine of up to ten thousand euros or as an administrative offense with a fine of up to five thousand euros.

• FAQ on the Lodging Tax.pdf

• Registration, Deregistration, or Transfer of an Accommodation Facility
• SEPA Core Direct Debit