Bad Zwischenahn levies a Gästebeitrag (formerly Kurbeitrag), not a percentage-based hotel/city tax. The standard rate is EUR 3.00 per person per day, charged year-round; the arrival and departure dates count as one day. The charge is based on the duration of the stay, and the current rules calculate the stay by overnight stays. A person may alternatively pay an annual Gästebeitrag of EUR 90, based on 30 stay days. Families are charged for a maximum of four persons. The contribution is due regardless of whether tourism facilities are actually used.
Exempt: children and young people under 18; every fifth and subsequent family member; certain relatives of local residents or persons in a local employment/training relationship when accommodated free of charge; participants in municipality-recognized conferences, congresses and training courses; people staying solely for work or training; persons with a certified 100% degree of disability under the stated application conditions; eligible accompanying persons of severely disabled people and youth groups; and people receiving treatment for therapeutic, spa or recuperation purposes in designated facilities or otherwise staying in the recognized area without accommodation. A 20% reduction is available on application to persons sent by social-insurance, social-assistance or war-victim welfare bodies (minimum 15-day stay), and to people with a degree of disability of at least 70% on presentation of official proof. Exemptions/reductions must be documented; further relief may be granted for the interests of the spa or cases of social/unreasonable hardship.
The municipal Gästebeitrag rules apply to anyone who accommodates guests or temporarily lets residential space for payment or reimbursement, including campsites and weekend sites. The host (Wohnungsgeber) must report liable guests to the Touristikservice Bad Zwischenahn, collect the Gästebeitrag unless the guest has already paid through the digital Gästebeitrag system, and issue the Gästekarte where applicable. Collected amounts must be remitted within one month. If the guest has not paid digitally, the host must keep a guest register recording each guest on arrival (name, age, address, arrival and departure dates) and present it to the municipality on request. The official tax sources do not state a short-term-rental registration number, Wohnraumschutz requirement or Zweckentfremdungsverbot for Bad Zwischenahn; none was identified in the cited municipal visitor-tax materials.