The standard adult visitor tax is €3.60 per person per stay day, including VAT. Reduced rates are €3.10 for severely disabled guests and €1.80 for conference/seminar guests and guests staying exclusively for work. The tax applies to each stay day; the arrival and departure days together count as one charged day, and charges are limited to 42 days per calendar year. It is charged separately from the accommodation price.
Exempt are children under 18; guests who cannot leave their accommodation because of illness for the period certified by a doctor; accompanying persons of severely disabled guests who are officially documented as requiring constant assistance; apprentices in recognized occupations and interns under 25 during vocational training; and persons temporarily housed for protection from domestic violence, homelessness or natural disasters when the required official confirmation is available. A reduced rate applies to severely disabled guests with a disability level of at least 50%, conference/seminar participants in qualifying professionally organized events, and people staying exclusively for work, subject to proof. The authority may grant further relief where justified, including where the stay is too short to use spa facilities.
The official visitor-tax rules cover accommodation providers, campsites and other places used for temporary residence, so short-term holiday rentals are subject to the visitor-tax administration. Hosts must collect complete guest data, issue or hand over the personalized guest card, submit the data to the collecting authority electronically by no later than the third working day after arrival (electronic submission is mandatory for properties with more than nine beds unless an exception is granted), retain supporting records, collect the tax from guests and remit it, normally no later than one day after departure. The official visitor-tax pages reviewed do not state a separate Bad Reichenhall registration-number, Wohnraumschutz or Zweckentfremdungsverbot requirement.