Berlin has become the latest major European destination to plan a city tax on accommodation.

As in other German cities the tax is expected to be a percentage of the hotel rate including VAT.

However, no legislation has been has yet been voted through by city authorities.

This year has seen a number of new accommodation taxes introduced across Europe.

As a result, the European Tour Operators Association (ETOA) has underlined that short notice and poor communication has been a recurrent factor in their implementation, hampering planning and forcing operators to absorb extra unforeseen costs.