For overnight guests, the 2026 visitor tax (Kurabgabe) is EUR 1.50 per person per night in the low season (1 January–14 May and 15 September–31 December) and EUR 2.30 per person per night in the high season (15 May–14 September). The rate includes statutory VAT. The arrival day is not charged for overnight stays; day visitors pay a separate day tax of EUR 1.50 in the low season and EUR 2.50 in the high season. The EUR 2.30 figure is the standard adult high-season overnight rate. A 28-day high-season annual lump sum can apply to qualifying non-resident owners, long-term users and certain family members or permanent marina/campsite users.
Children and young people under 18 are exempt. People who are temporarily present for work or professional duties are not subject to the tax if they do not use the facilities, or facility use is part of their professional duties. Patients unable to leave their accommodation for medically certified physical reasons, and patients unable to use the facilities or attend events because of psychological illness, are excluded. Conference, congress and similar event participants may be exempt if the event is registered with Tourismus-Service Fehmarn before arrival and they do not use the facilities. Direct and extended family members of residents of Fehmarn may stay free in the resident household if they do not use tourist services or tourist infrastructure. Groups of at least 25 travelling together may receive a 10% reduction on prior application. Persons with a certified disability of at least 80% receive a 50% reduction, also applying to a continuously required accompanying person where the disability card bears the mark “B”; multiple reductions are capped at 50%. Eligibility must be substantiated.
The official Fehmarn rules reviewed do not specify a municipal short-term-rental registration number, Wohnraumschutz requirement or Zweckentfremdungsverbot. They do impose accommodation-provider duties: all providers (including holiday-room landlords, owners or long-term users who let units to third parties, camping and marina operators, and hostel operators) must use the electronic ostseecard registration process; issue an ostseecard to every accommodated person aged 18 or over; collect the guest’s name, age, accompanying minor children, arrival/departure dates and home-postcode data; calculate and collect the visitor tax; remit it generally cashlessly within 14 days after invoicing; keep a guest register from the day of arrival; submit required data; and report changes to provider details within two weeks. The host must verify data and stay dates and is jointly liable for timely and complete collection and remittance.