Kappeln does not set a flat euro amount per person per night. For bookings from 1 January 2025, the municipal Übernachtungssteuer is 5% of the taxable accommodation charge. The taxable base includes the amount paid for the overnight service and ancillary costs such as final cleaning, electricity and fresh water; it excludes food/drinks, VAT, intermediary fees and harbour berthing charges. If a package price cannot be split, fixed deductions apply: EUR 7.00 for breakfast and EUR 10.00 for lunch and dinner per guest and meal. The tax covers paid short-term accommodation in hotels, guesthouses, holiday apartments/houses, private rooms, campsites, motorhome pitches and paid harbour berths with overnight facilities. Because the rate is percentage-based and no accommodation price was specified, no defensible EUR-per-person-per-night equivalent can be calculated.
Exempt are stays serving the basic need for housing (for example homelessness or an uninhabitable home); stays connected with school or vocational training; qualifying group trips for children and young people up to age 18 and their group leaders; group trips by pupils of general-education or vocational schools and their group leaders; and stays connected with employment, business activity or freelance work. Exemptions must be supported by suitable evidence. Occupational stays may be documented by an employer certificate or a signed guest self-declaration containing the guest's name, address and date of birth, the exempt period, and employer/business or educational-institution details.
The tax applies to paid short-term accommodation, including holiday apartments, holiday houses, private rooms, campsites, motorhome pitches and paid harbour berths with overnight facilities; hospitals, care homes, hospices, rehabilitation clinics, women's shelters and comparable facilities are outside the definition of accommodation businesses. Hosts must notify the City of Kappeln's tax department in writing of starting or ending operations and material changes (such as a change of operator, authorised representatives or address) within one month. They must file the official tax declaration by the 40th day after the end of the assessment period (normally each calendar quarter; annually where the statutory low-liability condition applies), substantiate exemptions, and provide requested original records. The official information found does not specify a separate short-term-rental registration number, Wohnraumschutz number or Zweckentfremdungsverbot procedure for Kappeln.