Camping all year around

Second residence tax

Generally speaking, camping sites that offer permanent camping may be subject to second residence tax. The tax amount depends on the common regulations for infrastructure (water, waste water connection, etc.) as well as the annual raw rent.

Example: The municipality of Oberkrämer in Brandenburg has agreed on the following ruling:  “Raw rent is, according to this charter, the total costs which the taxpayer has to pay for renting an apartment for one year according to the contract (net amount without any expenses).”

The court supports the collection of second residence tax from permanent campers by municipalities in accordance with their charter. If the charter is incorrect, however, then this might lead to annulment.

The second residence tax is a communal tax which is measured according to capability. Obtaining a second residence – no matter what nature – is seen as a special capability in terms of tax law.

The amount of taxation is usually under debate, as it is difficult for administrative offices to define measures for determining rent values. The following are relevant: availability, accessibility, infrastructure/architecture, heating system, permanent usability, access to water in winter, electricity, waste water outlet, location of the object (in town or outside). These factors have to be considered when composing the charter in order to form a proper scale to measure the amount of taxes to be paid.

Taking deductions into account, the annual rental value lies between €0.60 and €2.90 per square meter depending on the facilities (e.g. Administrative Court of Frankfurt (Oder)).

Not all municipalities make use of this option, as the administration effort is high.

For more information on second residence tax, please consult your accountant.