Legislator Case Law & Legislation
971.31 TV CH-OW

Art. 3 Tourism Ordinance (TV) - Amount of Tourism Taxes

Tourist Taxes
Open official source Full Act (7 Articles) Machine-readable Markdown (.md)

Art. 3 TV - Amount of Tourism Taxes · Amount of Tourism Taxes

1. The annual flat rate amounts to (amounts in CHF)

a. in hotel businesses per room: 400.-

b. at campsites for permanent tenants per pitch: 150.-

c. at campsites for transient pitches per pitch: 170.-

d. * in para-hotel businesses per room: 180.-

e. * for owners of second and holiday homes per room: 180.-

f. in paid accommodation per sleeping place: 10.-

g. in youth hostels per bed: 10.-

2. If second homes are also rented out as holiday apartments, only one fee is charged to the owner.

3. In second homes and para-hotel businesses, kitchens, bathrooms, showers, toilets, storage rooms, corridors, half-rooms, verandas, and additional separate living spaces outside the apartment are not counted.

4. In hotel, restaurant, and café businesses, as well as pubs and bars, the tourism levy per year (without counting halls and outdoor seating)

1 to 100 seats: 300.- CHF

more than 100 seats: 500.- CHF

5. In venues such as dance halls, cabarets, discos, and similar, the tourism levy per year (without counting halls and outdoor seating)

1 to 100 seats: 500.- CHF

more than 100 seats: 800.- CHF

6. In para-gastronomy businesses (such as kiosks, snack bars, temporary taverns, and the like) and businesses with profit-oriented tourist activities (amounts in CHF)

a. Para-gastronomy businesses depending on business size: 100.- to 500.-

b. Businesses with profit-oriented tourist activities: 100.- to 1,000.-

7. Exceptions for seasonal operations and small hotels are regulated by the government council through implementing provisions.

← Art. 2 TV Tourism Ordinance (TV) - Principle Art. 4 TV - Transport Companies →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →

Court Decisions Applying This Provision (1)

OGVE.2014.15.65.htm · ow (Art. 3 Abs. 3 TV)
Tourism Tax: "Half" Room Calculation Upheld
The exception in this article concerns so-called 'half rooms' without doors, and thus tourism tax does not apply to them.