The municipality levies a year-round visitor tax (Kurabgabe) of EUR 2.80 per person per stay day, including statutory VAT. Arrival and departure together count as one stay day. A 50% reduced rate is EUR 1.40 for eligible persons. Instead of the daily charge, the annual visitor tax is EUR 78.40, based on 28 stay days; this also applies to second-home owners and permanent campers, regardless of actual stay length. There are no seasonal rates.
A 50% reduction (EUR 1.40/day) is available, with proof, to children aged 16–17, pupils, students and trainees aged 18+, unemployed persons, persons with a severe disability of at least 50%, and adult leaders/caregivers of youth groups staying in youth hostels, youth homes or youth camps. Full exemptions include children under 16, specified family visitors of residents (children/grandchildren, siblings and their children, parents/grandparents, parents-in-law, children-in-law, brothers/sisters-in-law), people working, conducting a trade or undertaking training in the municipality, and companions of persons with severe disabilities whose ID bears mark B. The exemption/reduction must be proven.
For short-term accommodation, anyone who hosts guests or lets housing for recreational purposes must report the guests, use the municipality-provided paper registration forms or the electronic system, collect the full planned visitor tax on arrival, issue the (manual or electronic) guest card, forward the previous month’s forms/data and remit the tax by the 10th of each month, provide information and access to accommodation records on request, and display the current Kurabgabe statute for guests. Electronic guest registration is mandatory for hosts with at least ten beds; the accommodation provider is liable for timely and complete collection and remittance. The reviewed official Kurabgabe sources state no registration-number requirement and do not set out a separate Wohnraumschutz or Zweckentfremdungsverbot permit for short-term rentals; planning rules may separately restrict holiday apartments in particular residential-plan areas.