For 2026, the standard overnight guest contribution is EUR 4.80 per person per night for adults aged 18 and over, year-round. Children aged 12–17 pay EUR 1.50; children under 12 pay no contribution. Guests with a certified disability level (GdB) of 100, guests whose disability pass has the German marker “B” (requiring a constant companion), and the relevant companion pay EUR 2.40 per night. Eligible disabled children aged 12–17 pay EUR 0.75 per night. The annual caps are EUR 144.00 for adults, EUR 45.00 for children aged 12–17, EUR 72.00 for the reduced adult category, and EUR 22.50 for eligible disabled children. Day guests aged 12 and over pay EUR 4.00 per day. The contribution is a purpose-bound tourism charge, not a percentage of accommodation revenue.
No contribution is charged to people staying exclusively for work (for the duration of the work, with an employer certificate provided to the accommodation provider), stationed military or Federal Volunteer Service personnel, and bedridden patients unable to use the tourism facilities or attend tourism events, provided the facilities/events are not used. Exemptions also cover qualifying unpaid visits by children, grandchildren or parents living with a local resident, visits for specified family celebrations for up to two nights, and certain transit sailors/boaters (one overnight stay from 20:00 to 08:00 or harbor entry due to danger), provided the tourism facilities/events are not used and the conditions are proven. Children under 12 are contribution-free but remain subject to registration and receive a guest card; disability categories receive reduced, not generally zero, rates.
Borkum’s guest-contribution rules cover anyone who accommodates other people, temporarily lets living space, or operates a campsite, caravan/mobile-home pitch, weekend pitch or boat berth. The host must report chargeable guests to the City of Borkum, collect the guest contribution and remit it to the city, and is liable for timely and complete collection/remittance. Required guest-reporting data include full name, date of birth, home address, arrival and departure dates, host name/address and any reduction or exemption grounds, using the city’s prescribed analogue or digital form. The cited Borkum materials do not specify a general short-term-rental registration number, Wohnraumschutz registration, or Zweckentfremdungsverbot permit for Borkum; a “Vermieternummer” appears only as a field in an optional Tourist Information service form, not as a stated general tax rule.