Which countries exempt people travelling for business from city tax at hotels?

Question

I read:

In some countries, if you're travelling for business, you are exempt from city tax at hotels – Nicolas Formichella

Which countries exempt people travelling for business from city tax at hotels?

Answer 1

Germany

Some/many cities in Germany collect a "City Tax", with many different labels and some euphemisms to avoid the word "tax", "Tourist Tax, "Occupancy Tax", "Bettensteuern", "Übernachtungssteuer" "Kulturförderabgabe" and others.

The tax is strictly local and the rates, conditions and exemptions are different for each city that levies such a tax.

Often business travellers ("Berufliche Übernachtungen") are exempt and only "tourists" are charged. Sometimes children and other guest categories are exempt as well.

For Berlin for example:

As of 1 January 2014, the federal state of Berlin will collect a Occupancy Tax on all overnight stays in hotels in Berlin. A “hotel” includes any type of short-term, paid accommodation, and the tax is due whether or not the hotel guest actually spends the night in the room.
If a room is reserved, but the guest cancels the reservation before arrival, the Occupancy Tax is not charged.
If the guest is in Berlin on business, the Occupancy Tax is not charged.
...

Source: Berlin city tax office "Information in English - City-Tax Instruction for visitors"

The https://www.bettensteuer.de/ site gives an overview and list the following cities as ones that levy a city tax and exempt business travellers:

• Bad Säcking
• Berlin
• Bonn
• Borgwedel
• Bremen & Bremerhaven
• Cuxhaven
• Dahlem
• Damp
• Düsseldorf
• Eisenach
• Erfurt
• Flensburg
• Frankfurt
• Freiburg
• Gera
• Hürtgenwald
• Kirchheim (Hessen)
• Kleve
• Köln
• Königswinter
• Lautertal (Hessen)
• Lörrach (Special conditions apply)
• Lüneburg
• Münster
• Naumburg/Bad Kösen
• Nideggen
• Potsdam
• Raunheim
• Rheinhausen (Breisgau)
• Ringsheim
• Rüdesheim
• Saalburg-Ebersdorf
• Schramberg
• Schwerin
• Trier (business travellers only exempt until 1.12.2023)
• Überlingen
• Weimar
• Weiskirchen (Saarland)
• Wertheim
• Wiesbaden
• Wismar
• Wittenberg