Cultural Promotion Tax

The city of Cologne levies a cultural promotion tax of 5% of the accommodation price from each guest.
There are exceptions that exempt one from this tax.

Travel for business purposes is exempt from the tax. The following forms must be filled out for this purpose:

For self-employed and employees this form: https://formular-server.de/Koeln_FS/findform?shortname=21-F30_KFAabhbesch&formtecid=3&areashortname=koeln_html

For employees, a confirmation from the employer is also required. https://formular-server.de/Koeln_FS/findform?shortname=21-F22KulturfArbDiBe&formtecid=3&areashortname=koeln_html

Further information from the city of Cologne here: https://www.stadt-koeln.de/artikel/06845/index.html