The state of Berlin rises from 1 January 2014 an accommodation tax - the so called “city tax” - of 5% on the room accommodation rate (excl. VAT) and is to be discharged by the accommodation facility. Business nights are excluded from the accommodation tax. If a professional purpose of the night is not made by the guest credible, the accommodation tax is initially dissipate by the accommodation facility to the tax office. However, the guest has the opportunity to request within four months of the reimbursement of accommodation tax informally with the tax office in this case. The application is a proof of the occupational or professional purpose of the night and the bill or certificate of the lodging establishment, stating the accommodation tax to be enclosed.