From the B8 manual but I'm sure it'll be the same :
"Towing a vehicle with manual gearbox and
Certain restrictions must be observed when towing your
Please observe the notes
⇒ page 295.
The vehicle can be towed with a towbar or towrope in the normal
way, with all four wheels on the ground. It can also be towed by a
breakdown truck, with the wheels lifted at either the front or rear.
When doing so, please note the following points:
The vehicle must not be towed faster than 50 km/h.
• The vehicle must not be towed further than 50 km."