The tourism promotion tax (TFA) was introduced in the municipalities of Interlaken, Matten b. Interlaken, Unterseen, Wilderswil, Gsteigwiler and Saxeten (IMU WGS) on 1 January 2004.
Pursuant to Article 4 (IMU) and Article 3 (WGS) of the TFA Regulations, the following are liable for tax:
a) Legal entities with registered office or permanent establishment in the municipalities of Interlaken, Matten b. Interlaken, Unterseen, Wilderswil, Gsteigwiler and Saxeten
b) Self-employed persons with a business or permanent establishment in the municipalities listed under a)
c) Owners of holiday apartments, rooms and chalets that are rented to persons not resident in one of the above-mentioned municipalities (non-hotel accommodation)
The tourism promotion tax is invoiced annually by the Tourismus-Organisation Interlaken. Further information can be found in the TFA regulations and ordinances for the municipalities: