Collecting the local accommodation fee? Not every guest has to pay it. The Local Fees Act (§3b) lists persons exempt by statute in every municipality — and municipalities can broaden the list by decree. Here is the complete overview, including how to document exemptions for an inspection.
Statutory exemptions: the complete list
| Group | Condition |
|---|---|
| Persons under 18 | automatic, everywhere |
| Blind persons | by statute |
| Persons dependent on another’s assistance | per the Social Services Act |
| ZTP/P card holders and their accompanying person | by statute |
| Hospitalized patients | mind the spa nuance below |
| Carers at children’s events | recuperation events and camps under the Public Health Protection Act |
| Seasonal workers | season-dependent work for an employer in the municipality |
| Persons in special facilities | institutional/protective care, social services, emergency facilities, rescue operations |
| Security forces, soldiers, state employees | on duty, when accommodated in state- or municipality-owned facilities |
The common mistakes
“A spa guest is hospitalized, so they don’t pay.” Not necessarily — the law distinguishes: comprehensive spa care covered by public health insurance is exempt; contributory care and self-paid stays are subject to the fee. Ask which type of care the guest is on.
“Seniors over 65 don’t pay.” The Act has no blanket senior exemption — if your municipality offers one, it is its own decree-level extension. Without decree backing, seniors pay.
“The child doesn’t pay, so I don’t need to record them.” The opposite — an exempt guest belongs in the evidence book just like a paying one, with the exemption reason. The evidence book is how you prove, at an inspection, why the amount collected doesn’t match the guest count.
How to document an exemption
For each exempt guest record:
- the exemption reason (age, ZTP/P, seasonal work…),
- supporting detail if the municipality requires it (for ZTP/P a card record — mind data minimization: record the fact, not a copy of the card),
- anything else your municipality’s decree requires — the manner of proof is set locally.
How Best Guest helps
During online check-in the guest marks the exemption reason before arrival and Best Guest stores it in the evidence book with the reservation. The fee is then computed only for non-exempt guests — with exemption reasons documented per stay for any inspection.
Related pages
Frequently asked questions
Are children exempt from the accommodation fee?
Yes — everyone under 18 is exempt by statute, in every municipality. The exemption is automatic, but you must be able to document the age in your evidence book if the municipality asks.
Do ZTP/P card holders pay the fee?
No — ZTP/P card holders are exempt, including their accompanying person. Blind persons and persons dependent on the assistance of another under the Social Services Act are exempt as well.
Does the hospital exemption cover spa stays?
Only partly — and it is the most common mistake. Hospitalized patients are exempt, but for spa rehabilitation care the law distinguishes: comprehensive spa care covered by public health insurance is exempt, while contributory spa care and self-paid stays are subject to the fee. Blanket-exempting all spa guests is a typical inspection finding.
Who counts as a seasonal worker?
A person performing seasonal work in the municipality for an employer — work dependent on the alternation of seasons that typically repeats every year (agriculture, mountain resorts, summer gastronomy). This group is exempt by statute.
Do I have to prove the exemptions?
You must be able to document them — the municipality compares the fee you remitted against your evidence book, and for exempt guests it may ask for the exemption reason (age for children, a card record for ZTP/P). An unclaimed exemption is your loss; an undocumented one is an inspection finding.
Can a municipality add its own exemptions?
Yes — the statutory list is the minimum valid everywhere; a municipality can broaden (never narrow) it by local decree. Always read your municipality's decree, not just the Act.
Verified against
Informational only
This page is provided for general information and is not legal or tax advice. Rates, deadlines and exemptions are set by law and municipal ordinances and can change — always verify current requirements with your municipality or a qualified advisor.