Schwangau levies a Kurbeitrag per stay day, not a percentage-based overnight tax. The standard adult rate is EUR 1.90 per person per stay day for guests aged 16 and over; children aged 6–15 pay EUR 0.95. Arrival and departure days together count as one day. The contribution includes statutory VAT. The municipal statute currently published online is the version effective 1 January 2020.
Children under 6 are exempt. In families with more than four chargeable children, each additional child is exempt. A person with a proven disability of at least 80% receives a 50% reduction on application; persons under 16 with that disability are exempt, and a required accompanying person is exempt on application. The statute does not state a general exemption for business travelers.
Short-term accommodation providers and anyone providing accommodation, including camping and motorhome-site operators, must report chargeable guests to the municipality electronically through the prescribed procedure by the next working day after arrival (written official registration form is possible on application to avoid undue hardship). Hosts must collect the Kurbeitrag, are liable for its receipt, submit departure/de-registration information by the next working day after departure, and remit the calculated amount within one week after receiving the calculation. No municipal registration-number, Wohnraumschutz, or Zweckentfremdungsverbot requirement is stated in the published Kurbeitrag statute. For second homes, the annual flat contribution differs depending on whether the dwelling is rented out; it is considered rented out if rented for at least 20 days per calendar year, and changes must be reported in writing within one month.