The City State of Berlin will, from January 1st 2014, be levying an Accommodation Tax pursuant to overnight stays in Berlin in return for payment in an enterprise providing accommodation. The Accommodation Tax is based for the provision and usages of overnight accommodation. The fee is for the overnight stay without any auxiliary services, of which a specified percentage of 5% shall be levied as a tax. Professional expenditure in the context of an overnight stay will be exempt from taxation. The overnight guest shall be required to provide plausible evidence for the professional nature of the expenditure to the enterprise providing the accommodation by the end of his stay at the latest.