The aim of this work is to compare tourism flows in two countries, Germany and the Czech Republic. Although there are many articles about tourism demand, almost all of them deal with the case study of just one country and do not engage in intra-country comparison. The first part of the work introduces the general terms with definitions and statistical classification of tourism demand. The main part of the work is dedicated to the econometric research that discovers tourism demand of Germany and the Czech Republic and searches for macroeconomic determinants which may influence the number of outbound holiday trips. The last part summarizes the results that, due to the different living standards in Germany and in the Czech Republic, are interesting and demonstrate that the behaviour of German and Czech tourist varies considerably.