Overview about the occupancy tax in Berlin since the 01/01/2014
As of 01/01/2014, the city of Berlin introduced an Occupancy Tax on all overnight stays in hotels. The tax amounts to 5% of the total accommodation price (excl. VAT). Overnight stays for business purposes are exempt from this tax. Business travelers must provide sufficient proof of their travel purpose; otherwise the tax will be added to the final bill. If charged, guests can reclaim this tax within 4 months of their stay by providing the fiscal authorities with a copy of the hotel invoice, and sufficient proof that their stay was for business purposes.
More information and documents can be downloaded here:
The leaflet for the guest
Employer's confirmation professional overnight stay
Own confirmation professional overnight stay
More information on this subject here http://www.berlin.de/sen/finanzen/steuern/downloads/artikel.57924.php