Volkswagen Golf GTI 2016 Owner's Manual page 1321

If the front and rear wheels cannot turn.
If the vehicle battery is dead (because the electronic steering
column lock engages and cannot be released). Vehicles with an
electronic parking brake: If the electronic parking brake was
engaged when the battery died, it cannot be released
→ Electronic parking brake .
If you have to tow an automatic transmission vehicle more than
30 miles (50 km).
WARNING
It is not safe for children or other persons to ride in a vehicle that
is being towed.
Never let children or anyone else remain in the vehicle while it
is being towed.