Manual Trans VW Bugs are one of the easiest Vehicles to tow.
Bugs & Dune Buggies can & are towed in Neutral all the time. Most are towed without any added breaking system because they are so light.
Plus you can tow with a VW Super Beetle tow bar that cost around $80 plus shipping if bought online.
It is also recommended that you add safety chains to the VW tow bar.
Here is one place online to get the tow bar. http://www.jbugs.com
This link will take you to the TOW BAR, FOR SUPER BEETLES, 2 INCH BALL they also have it for a 1 7/8 ball.