The tax base is the amount paid by the guest or a third party for the lodging tax per night, including sales tax (gross price).

Separately agreed-upon ancillary services are not included in the tax base, provided they are itemized separately on the guest’s invoice. These include, in particular, the following optional services:

• Meals
• Minibar
• Parking
• Internet access
• Pet surcharges
• Wellness services
• Fees for activities (e.g., rental of bicycles or similar equipment)

Commission fees and charges from online platforms are explicitly included in the tax base. This also includes mandatory cleaning fees.

If several people jointly use a service, the tax base must be allocated to these individuals on a pro rata basis. This applies regardless of the purpose of the trip and the age of the overnight guest, provided that no grounds for exemption apply. The allocation is generally made on an equal basis and is based on the number of people listed on the invoice. If the tax base is individually allocated to specific guests on the invoice and shown accordingly, this allocation must be followed, notwithstanding the general principle.

The tax is calculated per guest and night based on a tax base of

A family consisting of a father, mother, 10-year-old son, and an infant is staying overnight in Mainz. The calculated tax base was 225 euros. The invoice does not provide a separate breakdown:

A family consisting of a father, mother, 10-year-old son, and an infant is staying overnight in Mainz. The calculated tax base was 225 euros. The invoice treats the overnight stay as follows:

The tax calculation is as follows: