Hamburg

This page is only designed to give you an overview of the local requirements, but it is your duty to know and comply with the local laws. misterb&b is not a legal adviser : you should read carefully the relevant laws and contact a local adviser or the local authorities for further understanding.

 

Regulations

Short-term rentals of primary residence is allowed by the Hamburgische Housing Protection Act (Hamburgisches Wohnraumschutzgesetz - HmbWoSchG) as amended in May 2013. If you respect some restrictions, there is no need to take administrative action / application for a licence : see this page on the Hamburg official website.

  • To rent out parts of the primary residence : allowed without time limitation, if this is limited to to less than 50% of the total accommodation area.
  • To rent out entire accommodation : allowed only for periods of temporary absence from the Hosts (for a total of less than 6 months in a calendar year).
  • To rent out secondary residence : must be rented out to third parties for permanent residence, so for a least 3 months.

Mind that the accommodation units must meet some minimum requirements, as laid, for instance, by article 3 of the Hamburgische Housing Protection Act. Please contact the competent authorities of your district for more information.

For more information about housing in Hamburg, see this portal on the Hamburg official website.

 

Authorization

Under the Hamburgische Housing Protection Act, the short-term rental of a secondary residence or properties others than primary residence is not allowed, unless the owner has obtained an authorization from the City. Contact the authorities of your district to ask for such an authorization.

 

Tourist tax (Kultur- und Tourismustaxe)

The tax applies to short-term accommodations with a duration of less than 2 months. Accommodation owners are liable for payment and may in turn include the tax in the overnight Guest’s bill. However, there is no obligation to pass the tax on to Guests.

The tax rate is calculated on the basis of the net payment for an overnight stay (excluding VAT), while rates shall be graded according to price:

  • 0.50 € (for an accommodation price from 25.00 Euro)
  • 4.00 Euro (for accommodation prices of up to 200.00 Euro)
  • For every further 50.00 Euro : a subsequent fee of 1.00 Euro applies.

The culture and tourism tax only applies to private travellers. In July 2012, the Federal Administrative Court stipulated that overnight stays relating to an essential business occasion may not be affected by this tax.
For more information, see this page with a FAQ about Kultur- und Tourismustaxe and useful brochures. You can also visit this portal about the Kultur- und Tourismustax and the website of the Hamburg Tax Administration.