New court decision on the subject of breakfast prices in the hotel

On the 21.09.2016 the Finance Court Schleswig-Holstein, made an important decision on the subject of breakfast prices in the hotel and the tax review, under case No.: 4 K 59 / 14.

The case: An hotelier calculated a price of breakfast € 5.00 for his two hotels. There the guest had the choice whether he wanted to book the hotel rooms with or without breakfast. External guests also paid € 5.00 for the breakfast.

Tax inspectors complained about the prices and calculated one time € 9.00 and one time  € 10.00 for the breakfast and therefore called for a subsequent payment on the calculated VAT.

The Finance Court Schleswig-Holstein did not share the opinion of the auditors, as the hotelier did not make a lump sum of bed and breakfast, but the prices were individually calculated and shown.

In addition, the auditors were of the opinion that the breakfast price must be calculated market-oriented.  The Court, however, decided that the breakfast prices in no way, nor with regard to the internal cost estimate, were improperly designed, and rejected the revision.