Flensburg levies a Beherbergungsabgabe (accommodation/bed tax), not a fixed per-person nightly amount. The official city information states 7.5% of the guest-paid overnight price, excluding ancillary services such as breakfast. The official statute defines the tax base as the accommodation amount including VAT; if accommodation and meals cannot be separated, the statutory deductions are EUR 7.00 per breakfast and EUR 10.00 per lunch or dinner per guest and meal. The operator is the tax debtor. The percentage cannot be converted to a verified EUR-per-person-per-night amount without a specific accommodation price.
The official statute excludes stays serving the basic need for housing (for example accommodation for homeless persons) and stays necessarily connected with professional, commercial or freelance activity; stays necessarily connected with school or vocational training are treated the same. Hospitals, nursing and residential care homes, hospices and similar facilities are not accommodation establishments under the statute. No child- or disability-based exemption or reduced rate is stated in the cited official sources.
Holiday apartments are included among taxable accommodation establishments. The operator must notify the City of Flensburg's tax department in writing of starting, ending or changes to the accommodation business within one month, including the operator's name and address and the accommodation's designation and address. The operator must submit a signed tax declaration by the 15th day after each calendar quarter, retain written evidence for exempt stays, and provide records on request. The statute does not state a registration-number requirement. Separately, since 1 June 2025 Flensburg's residential-space protection rules apply: renting a dwelling to tourists or guests for more than 12 weeks per calendar year is treated as a change of use requiring prior city approval; occasional holiday letting up to 12 weeks per year is permitted. Existing holiday apartments lawfully operated before 1 June 2025 may have grandfathering, provided the use was and is permissible under building law and the necessary building permission exists.