On Friday, 12 February 2016 Gleiss Lutz filed a further complaint with the Federal Constitutional Court on behalf of a hotelier who is being supported in the proceedings by DEHOGA concerning the so-called “bed tax” in Freiburg. In November of last year Gleiss Lutz and DEHOGA already filed constitutional complaints concerning the “bed tax” in Hamburg and Bremen. Because the details of the “bed tax” differ from city to city, the purpose of these constitutional complaints is to settle once and for all the financial constitutional issues this tax raises as soon as possible. The appellants argue that levying “bed taxes” is unconstitutional especially because the nature of this tax on expenditure is the same as value added tax. Moreover, the tax is imposed on the hotel operators, rather than directly on the guests who are paying the amount on which the tax is based.
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