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720.200 GKSTGLIMPCC CH-GR

Art. 22 Act on Municipal and Church Taxes (GKStG) - Guest Tax

Taxes of Municipalities - Jurisdictional Norms for Additional Taxes
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Art. 22 GKStG - Guest Tax · Guest Tax

1. The municipality may levy a guest tax.

2. The object of taxation is the overnight stay, the subject of taxation is the overnight guest. Persons who are subject to unlimited tax liability in the respective municipality and have a personally used holiday property there are considered equivalent to the overnight guest, unless the municipality makes a significant contribution to tourism development from the income and wealth taxes of the persons with unlimited tax liability.

3. The revenues from the guest tax must be used to finance tourist facilities and events. They may not be used for the financing of ordinary municipal tasks.

4. The collection, receipt, and use of the guest tax may be delegated to a municipal or regional tourism organization. In any case, a municipal body must be designated for appeals.

5. The municipalities or the tourism organizations are obliged to disclose the use of funds in detail.

← Art. 21 GKStG - Inheritance and Gift Tax Act on Municipal and Church Taxes (GKStG) - Subject of the Act Art. 22a GKStG - Accommodation Tax →

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Court Decisions Applying This Provision (6)

A 2023 50 · gr (Art. 22 Abs. 2 GKStG)
Appeal Dismissed Regarding Municipal Guest Tax Exemption for Disabled Property Owner
Cited in reasoning defining the object of the guest tax.
A 2023 50 · gr (Art. 22 Abs. 3 GKStG)
Appeal Dismissed Regarding Municipal Guest Tax Exemption for Disabled Property Owner
Cited in reasoning regarding the earmarking of guest tax revenues.
A 2020 7 · gr (Art. 22 Abs. 3 GKStG)
Property Owner v. Municipality: Guest Tax Assessment Challenge
Cited in the reasoning concerning the earmarking of the tourist tax revenue, but not explicitly in the dispositive orders.
A 2020 7 · gr (Art. 22 Abs. 5 GKStG)
Property Owner v. Municipality: Guest Tax Assessment Challenge
Cited in the reasoning concerning the new legal requirement for detailed disclosure, but not explicitly in the dispositive orders.
A 2020 7 · gr (Art. 22 GKStG)
Property Owner v. Municipality: Guest Tax Assessment Challenge
Cited in the reasoning to confirm the municipality's competence to levy a guest tax, but not explicitly in the dispositive orders.
A 2010 33 · gr (Art. 22 GKStG)
Property Owners Challenge Municipal Accommodation Tax Increase
Cited to define the restricted purpose for which guest taxes can be used (financing local tourist facilities and events).