EuroParcs Veluwemeer family kids playing terrace at the water summer

Is a holiday home considered a secondary residence?

HomeInvestGuideIs a holiday home a second home?

Do I need to register a holiday home as a primary or secondary residence?

Many municipalities in Germany levy taxes on second homes. But when do I have to register my holiday home as a secondary residence? Some property buyers also ask whether they are allowed to use their chalet as their primary residence.

The property experts at EuroParcs have the answers.

What is a residence?

If you are buying a holiday home, you may be wondering whether you need to register it as a second home and pay the relevant taxes in Germany. Whether this is the case depends on where your holiday home is located and how you use it.

Definition of residence

First of all, let us define the word 'residence'. The wording of Section 7 (1) of the German Civil Code (BGB) on residence is:

"Whoever permanently settles in a place establishes his domicile in that place". A residence is therefore the permanent establishment of a person. However, § 7 (2) BGB also states: "The residence can exist in several places at the same time".

So is a holiday home, such as your chalet at EuroParcs, a residence?

EuroParcs Veluwemeer family dinner terrace summer at the water

Can I use my holiday home as a residential home?

It is common for people to live in more than one place. It is therefore important to distinguish between primary and secondary residences. In Germany, a person's main residence is the place where he or she has the centre of his or her life. According to §21 Para. 2 of the Federal Registration Act (BMG), the primary residence is initially determined by the place where the person lives most of the time.

However, if the person is married or in a civil partnership with a family, the main residence is the place where the family or the civil partner mainly lives. This means that living arrangements also determine which home is considered a primary residence.

A holiday home is not a primary residence

EuroParcs is often asked whether you can use your holiday home as your main residence. Unfortunately, this is not possible in our parks. The development plans of the municipalities that have approved the construction of our holiday homes always permit their use as holiday homes and not as residential homes.

Please note: EuroParcs holiday homes can only be used for holidays and not for permanent living. This would be different if the land use and development plan had indicated a residential area – in this case a primary residence would be possible.

EuroParcs IJsselmeer Wellness Holiday Homes by the water

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When do I have to register a secondary residence in Germany?

Many people have a second home. An example would be a husband who lives with his family in a house in the countryside and during the week lives in an apartment near his place of work in a large city, which is a long way from his home. In this case, the family home is the centre of his life and therefore his main residence, while the flat near his place of work is his secondary residence.

Holiday home with extensive own use

Generally speaking, you must also register your holiday home as a secondary residence if it is located in Germany, if you use it yourself and if you regularly spend a lot of time there. Do you have any questions on this topic? Our property experts will be happy to advise you!

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EuroParcs Pressegger See drone shot of the lake in autumn

Do I have to register a second residence when renting out a holiday home?

If you rent out a holiday home to holidaymakers and do not use it yourself, or only use it to a very limited extent, you do not have to register it as a secondary residence. This applies to chalets rented abroad, but also to holiday homes rented within the country. This means that if you rent out your holiday home in Germany, you do not have to pay the tax on a second home that is now standard in many municipalities.

In addition to the option of purchasing a holiday home as an investment property, EuroParcs also offers you the choice between various models for a combination of own use and rental. Would you like to find out more about the investment opportunities at EuroParcs and the relevant tax benefits? Ask for our free investment brochure.

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Are holiday homes abroad considered second homes?

In Germany, a holiday home is considered a second home if it is not rented out. However, there are exceptions for second homes and holiday homes abroad. If you have a second home in another country, you do not have to register it in Germany.

Holiday homes abroad are never second homes

Your holiday home in a EuroParcs park in the Netherlands, Belgium, Luxembourg or Austria is therefore not a second home. It does not have to be registered in Germany, even if you spend a lot of time in your holiday home abroad. Accordingly, no secondary residence tax is payable on the property abroad. However, if your main residence is abroad and you have a second home in Germany in the form of a holiday home, it must be registered.

Would you like to see our wide range of holiday homes? Browse now.

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Tiny House 4 by the water EuroParcs de IJssel Eilanden Interior

EuroParcs Zilverstrand beach water surfing father son

Still have questions?

The decision to invest money in real estate is a major investment and needs to be well thought out. That's why our vacation home experts are here to help you, one on one.

From viewing the property, to discussing the purchase process, to closing the deal, we will be happy to advise you - and we will be there for you even after the purchase. With EuroParcs, you benefit from short lines of communication and more than 40 years of experience.

Arrange a free, no-obligation consultation with your personal real estate expert now!

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Why EuroParcs?

For more than 40 years EuroParcs has distinguished itself through its expertise in the sale of holiday homes. We are the market leader in the sale of holiday homes in the Netherlands. We are also gaining ground in other countries with vacation parks in Austria, Belgium and Luxembourg. We have more than 50 vacation parks across Europe.

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We are consistently working on building our brand awareness. That way, both tourists and investors know how to find us. However, the most important thing remains the quality of our holiday parks and holiday homes. By continuously investing in our brand, our parks and our accommodation, we ensure that our holiday parks are well occupied.

EuroParcs is the right place for you

Over 50 parks in 4 countries
More than 14,000 managed holiday accommodations
Over 250,000 bookings per year
Solid rental structure