Taxes and insurances as a permanent camper

Caravan insurance

If you are a permanent camper, we advise you to get caravan insurance.

In the event of an accident while travelling with your car and a caravan trailer, the insurance company of the towing vehicle is responsible.

However, most permanent campers deregister their motorhomes. This means there is no insurance coverage. It is advisory therefore, to obtain caravan insurance that covers damage caused by fire, hail or storms.


Generally speaking, campsites that offer permanent camping may be subject to secondary residence tax.

The tax amount depends on the common regulations for infrastructure (water, wastewater connection, etc.) as well as the annual raw rent.

For 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 levying of secondary 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 secondary residence tax is a communal tax which is measured according to capability. Obtaining a second residence – no matter what of 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, wastewater 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 secondary residence tax, please consult your tax consultant.