Important scope note: Rügen is an island/region, not a municipality. The verified official municipal information found is for the municipality of Altenkirchen (Rügen), which has levied a Kurabgabe since 1 July 2025. The tax is charged year-round per person per day: adults/full payers EUR 1.50 in the high season (1 May–31 October) and EUR 1.00 in the low season (1 January–30 April and 1 November–31 December). Reduced rates are EUR 1.00 and EUR 0.50 respectively. An annual pass is EUR 40.00 (reduced EUR 25.00), calculated using 28 daily rates. The charge includes statutory VAT. Overnight guests pay the host for the whole stay; day visitors pay at an authorised point. The rate_eur_per_person_night field uses the high-season adult rate.
Exempt: children under six; people with a degree of disability of 100, including an accompanying person where constant assistance is required. Not subject to the tax: family visits within the household where recreation is not the primary purpose; bedridden sick or injured persons unable to use the facilities. Reduced rate: children aged 6–16; people with a degree of disability of 50, including an accompanying person where constant assistance is required. Persons who work, are in vocational training, or cultivate a non-residential allotment garden in the municipality are not treated as non-residents for the tax. The official Kurabgabe rules do not state a separate business-traveller exemption beyond that work-related rule.
The official Kurabgabe rules do not prescribe a registration number, housing-protection registration, or Zweckentfremdungsverbot for short-term rentals. They do define duties for every host/accommodation provider (Quartiergeber), including anyone providing accommodation or residential space for recreational purposes: report foreign guests, collect the Kurabgabe, remit it to the municipality, issue guest cards, record arrival/departure, guest category, and guest name, submit the report electronically or on paper within one working day after arrival, retain and protect registration forms for four years, produce them on request, and remit the collected tax by the 10th of the following month. The host is liable for timely and complete collection and remittance.