Stralsund does not use a fixed euro-per-person nightly rate. Its municipal overnight accommodation tax is 5% of the net accommodation price, excluding meals, for paid overnight stays booked from 1 September 2023. It applies to hotels, guesthouses, private rooms, campsites and motorhome sites, hostels, holiday homes, and all types of holiday apartments. Business-related overnight stays are taxable. Because the rate is percentage-based, no single EUR-per-person-per-night amount can be stated without a room price.
Education-related overnight stays by students and trainees are exempt if the guest provides credible proof to the accommodation operator. Overnight stays by children and young people up to age 18 on group trips, together with their group leaders, are exempt. Accommodation in hospitals, rehabilitation clinics, residential and nursing homes, hospices, care hotels, women’s shelters, homeless shelters, and comparable facilities is outside the definition of a taxable overnight stay; municipally ordered accommodation to prevent or remedy homelessness is also excluded. Stays exceeding six continuous months in the same accommodation business are not taxed. No general disability exemption is stated in the municipal materials, and business travellers are not exempt.
Holiday apartments and other short-term accommodation are covered. Anyone providing a temporary paid overnight accommodation is the tax debtor/operator. The city provides a web portal for submitting the notification of providing accommodation and subsequent tax declarations. Operators must submit a declaration by the 15th day after each calendar quarter, including exempt accommodation amounts; a nil declaration is required when there was no overnight income. The tax is remitted quarterly, and relevant supporting records must be retained for five calendar years and produced on request. The reviewed municipal tax materials do not state a separate registration-number, housing-protection (Wohnraumschutz), or anti-misappropriation (Zweckentfremdungsverbot) requirement.