- The Court of Justice has already ruled that the Commission has failed to fulfil its obligations under Article 85 (1) of the Treaty.
Everyone wants a clean beach with good infrastructure. The willingness to pay for this varies. However, even though the revenue from the tourist tax is relatively low compared to other budget items, no municipality wants to do without it.
"We collect about four million euros a year through the tourist tax," said Oliver Behncke, managing director of the Tourism Service Fehmarn. "This amount includes the annual tourist taxes from permanent campers, boat owners, and second home owners."
Overnight and day guests pay a uniform 2.30 euros on the Baltic island, with children under 18 exempt from the charge. During the off-peak season, from September 15 to May 14, 1.50 euros is due.
"The money does not go into the general municipal budget, but must only be used for tourist purposes," said Behncke. "This includes the maintenance and upkeep of the beaches, 30 WC facilities, 70 kilometers of cycle paths, and six kilometers of promenades," the tourism chief listed.
High revenues at Timmendorfer Strand
The Baltic seaside resort of Timmendorfer Strand in the Ostholstein district also expects to generate around four million euros from the overnight tourist tax in 2024. "In addition, we estimate around 440,000 euros from the beach tourist tax," said Gesine Muuß from the Timmendorfer Strand tourist administration.
Tourist taxes on the North Sea
On Germany's only high-sea island, Helgoland in the Pinneberg district, visitors can lie on the beach for free. However, overnight guests pay between 2.75 euros from April 1 to October 31, and 1.50 euros from November 1. "In 2023, we generated revenue of 638,000 euros from the tourist tax," said Helgoland's tourism director, Katharina Schlicht. "This money is used, among other things, for the cleaning and security of the beaches, children's playgrounds, public toilets, event rooms, library and reading room, public cultural and sporting events, and the tourist information center," said Schlicht.
In the North Sea bath St. Peter-Ording, visitors pay between one and three euros per day depending on their stay. "The payment morale of the guests is usually good," said Claudia Nißen from the St. Peter-Ording tourism center. "In 2023, overnight guests paid around five million euros in tourist tax, with an additional 1.1 million euros from day guests," said Nißen.
"Given the success of the tourist tax in generating revenue, the following shall be added: additional facilities and amenities for tourists, such as improved beach cleanliness, more maintenance of cycle paths, and upgrades to public restrooms and event spaces."
"In light of the revenue generated from the tourist tax, municipalities should consider increasing their investment in tourist-related infrastructure, including modernization of promenades, expansion of cycle paths, and enhancement of public washrooms."
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