Garmisch-Partenkirchen charges a Kurbeitrag (visitor/visitor-infrastructure contribution), not a percentage-based hotel tax. The standard adult rate is EUR 3.00 per person per stay day. Children aged 6 to under 16 pay EUR 1.00; children under 6 are free; persons with a disability degree of at least 80% pay EUR 1.00 under the municipal bylaw. Partial days count as full days, and the arrival and departure days together count as one stay day. The 2026 host guidance also lists EUR 3.00 for adults and EUR 1.00 for children aged 6 to under 16.
The official rules exempt children under 6, people with a 100% disability degree, and companions of people with at least an 80% disability degree where the official disability document records the need for constant assistance. People with an 80% or 90% disability degree receive the reduced EUR 1.00 rate, as do their documented companions where applicable. Relatives of under-18 patients at a local clinic may be exempt where necessary for the patient’s welfare, upon application and proof. The 2026 host guidance additionally allows prior-approved exemptions or reductions for relatives of minor patients and participants in conferences, congresses, and official sporting events. A guest staying one night for business may be exempt/reduced with proof; for two or more nights, the host must receive clear proof of the business stay or an employer cost-assumption declaration. Family visits do not qualify for exemption.
The official rules do not identify a separate short-term-rental registration number, Wohnraumschutz registration, or Zweckentfremdungsverbot procedure in the cited visitor-tax materials. They do treat anyone who accommodates visitors or lets them living space—including short-term accommodation operators and camping/mobile-home sites—as a host with duties: register guests electronically within one day of arrival (the 2026 guidance says immediately and forwarding the form within 24 hours), record arrival/departure and required identity/residence details, collect the Kurbeitrag, remit it generally no later than one day after departure, and retain registration forms for one year. Operators with fewer than nine beds may submit reports in writing; a hardship waiver from electronic reporting may be requested. Foreign guests must show a valid passport or passport substitute and sign the registration form. Hosts are liable for complete collection and may face fines up to EUR 10,000 for violations.