- Limited budgetary impact: Increasing the VAT rate on accommodation to 21% from January 1, 2026, is expected to have only a minor effect on overall budget projections.
- Behavioral effects smaller than expected: Research by Significant APE indicates that the decline in overnight stays will be less significant than previously thought, as consumers are likely to spend more on other VAT-taxed services.
- Consideration of foreign stays: The cost estimate explicitly accounts for different effects on foreign accommodations, supporting the view that the measure is efficient.
Source Taxlive
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