In many mountain zones there are tiny chapels (without door) or shrines o memorials that also serve as shelter. I’m not sure how to map those objects because they are equally important as historical/religious places and for hiking purposes. Is there an appropriate tag for them or is dual tagging possible?
Again just my personal opinion 
What ARE they? They are chapels or shrines that can serve as shelter. So they should be mapped as chapels or shrines and nothing else.
The fact that they might serve as shelters should be shown by their details like locked=no, access=yes or whatever helps.
I oppose to map them as shelters. Why? Well where do we draw the line? Do we map every unlocked barn in remote areas as shelter as well? No, they are often private property so this would quite certain cause discussions if not trouble.
In the end the users of the data in OSM are human beeings with a brain they (hopefully) can use. - I need some shelter, Oh there is a building nearby, Let’s go and have a look.
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Well, not sure if it applies here, but I’ve seen shelters (quite usual, benches and table with a roof) with a shrine or oratory in the back.
I remember specifically of one in Bulgaria (no photo though, my bad) that I think should be tagged as shelter. The shrine was in the back, under an overhanging cliff… Not sure if I would tag the shrine on the shelter way, or just add a specific node in a corner… 
I do not have one of them in my photo collection. The closest thing I could find is picture attached.
It is a drinking water source + shrine (there is a marble relief of Mary and Jesus). The buildings I’m talking about are usually smaller and simpler than this and often there are one or two benches inside where people can sit or rest. There are only three walls and the front is usually completely open.
Indeed, in this case, I would not tag it as shelter either. It might serve as one, but it’s mostly a (covered) fountain I’d say.
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I agree, it’s a fountain with a shrine because I could not find a better picture. Remove the fountain, add two benches in the sides and you have a shelthrine 
These shelters are often found along pilgrimage routes.
In Switzerland along the Way of St James (Jakobsweg)