This paper presents a comparative analysis of luxury hotels in Germany and Croatia. The selected examples are Charles hotel in Munich and Esplanade hotel in Zagreb. The aim of the paper is to describe the features of a luxury hotel’s offer using selected hotels as a base and to present recommendations for further enhancement of the existing offer in accordance with the needs of highly demanding luxury hotel guests. The research is conducted using secondary data, i.e. a case study method. Research results show that luxury hotel offerings are superior in terms of architecture, interior and exterior design, quality of service, technological equipment and additional services available to guests. Immaterial elements of luxury hotels such as history and reputation, a pleasant and peaceful environment, a high level of safety and staff training, and the delight of guests are particularly important. Based on comparative analysis, it is concluded that Charles Hotel is more competitive than the Esplanade in terms of cleanliness, quality of service, location and comfort, as well as additional hotel services, while Esplanade Hotel has the premier value for money and Wi-Fi quality.