Owner defends itself without success before the Bundesfinanzhof the VAT means a source of income for federal, State and local authorities. It taxed the services with a single tax rate. With effect from 1 January 2010, the VAT rate for accommodation services from 19 to seven percent has been reduced in the context of the growth acceleration Act. Services, which are subject to the reduced rate of tax, are such nights in the hotel. However, services such as breakfast not the discount are touched.

The tax firm from Munich Maria Ulrich informed the sales tax rate for hotel services. Owner defends itself without success after the sales tax law reduced the sales tax from 19 percent of the tax base, the so-called rule tax rate to 7 percent. This rate applies for the rental of living and sleeping rooms for short-term accommodation of guests. However, services that are not directly related to the rental, are excluded. Include breakfast services. The scheme is also true if the offer including breakfast is. An owner raised opposition against the rule set that should be used. It offers its guests overnight stays including breakfast on.

With their opposition, the Lady in front of the Bundesfinanzhof had no success (judgment of 24.04.2013, AZ.) XI R 3/11). The leaders see the breakfast services as not necessarily belonging to the accommodation capacity. The law had also already decided in the formulation of the law that the reduction of the VAT for the breakfast services to access. The tax office Maria Ulrich from Munich is anytime available for detailed information.