It is not only the Harz where this is happening … the spruce population in nearly every forest in Germany (and other European countries) is affected by the explosive reproduction of the bark beetle. In most areas the dead trees (mainly spruce, also pines here and there) will be removed as soon as possible to slow down further spreading of the pest resulting in clearcuts of a size never seen before. These areas can be tagged temporarily as man_made=clearcut without removing the main tag landuse=forest (as long as you trust the area will be reforested in due time).
To my knowledge it is only in the few National Parks where these areas covered with dead trees will not be cleared and the dead forest is allowd to be a dead forest. There have been some heavy public debates in regard of this policy (easy to be found in the web). Nevertheless I think there should be an explicite tag for such areas as this is not a short term phenomenon.
The tags proposed by @InsertUser seem fairly useful to me although I do not understand the duplication. In use approx:
wood:lost=windfall 800
wood:lost=burnt 200
wood:lost=dead_wood 60
wood:damage=windfall 300
wood:damage=burnt 200
wood:damage=dead_wood 150
wood:damage=deadwood 40
I would favour wood:damage because it covers a wider range than “lost” … and of course it would be helpful to have a wiki-page for that.
I would not put too much trust into that. Imho the problem of the dying forests has just startet, taking up speed and actually not much to be seen ahead to stop this process … 