Overview
- Munich, Bamberg and Günzburg lost their case at the Bavarian Constitutional Court, leaving the 2023 state ban on local overnight taxes in place.
- The judges found no unconstitutional infringement of municipal financial autonomy and accepted the legislature’s forecast of potential harm to tourism.
- Tourists in Bavarian cities, including Munich, will continue to face no bed tax under the current legal framework.
- Munich estimates it could have raised up to €100 million annually from an overnight levy, and the Bavarian Association of Cities is weighing a federal complaint.
- The hotel and restaurant group Dehoga Bayern and senior CSU officials welcomed the ruling, while similar taxes remain permitted in many other German states.