It ensures you retain legal ownership of your holiday home, even if it is on a plot that belongs to someone else. This provides extra security.
You have purchased a recreational property on leased land. This means the land on which your chalet stands is owned by another party (often EuroParcs). The law stipulates that the owner of the land is automatically the legal owner of the buildings on it (such as recreational properties).
By placing the recreational property on the plot, where it is presumed to remain permanently (for the longer term), accession applies. However, EuroParcs will never invoke this right of accession to claim your recreational property, not now nor in future. We attach great importance to providing you with that explicit clarity and security. You can use the property, rent it out, insure it, renovate it, demolish it, sell it, etc., (subject to the relevant (resort) conditions).
The added value of a leasehold, in simple terms, is that it facilitates separation of legal ownership of the land and legal ownership of the buildings on it. With leasehold, you acquire legal ownership of the recreational property in addition to economic ownership. The leasehold is also registered in the Land Register, formalising your rights.
A potential disadvantage of a leasehold is that you may pay additional charges.
For as long as you rent the plot, as well as if you subsequently transfer the lease agreement to another owner.
Leaseholds offered by EuroParcs are rent-dependent leaseholds. As the name implies, the leasehold depends on the lease agreement. As long as you are a tenant of the plot, the leasehold continues to exist. If the lease agreement ends, the leasehold ends. The leasehold itself cannot be terminated.
If you have received a choice form as part of the contract migration, you can indicate your choice on the form.
If you decide to acquire a leasehold, we will send you a new lease agreement that establishes the leasehold, and forward your request to the notary as described below. Of course, you are not obliged to acquire a leasehold.
If you wish to acquire a leasehold at a different (later) stage (after contract migration), you can contact the resort manager.
If you are interested in acquiring a leasehold, please email the resort manager. Include your full name, address, and the plot number of your holiday home.
We will send you a new lease agreement for the plot in which the leasehold is included.
We will forward your request to the notary, who will prepare a deed for you to acquire the leasehold. The notary will conduct KYC (Know Your Customer) enquiries and you must provide the necessary information.
A notarial deed is required to establish the leasehold. The notary sends a draft deed to you and EuroParcs. If both parties agree, the deed is executed by the notary and registered in the Land Registry. The leasehold is then established.
Finally: if you have not (yet) chosen to acquire a leasehold, you will retain your existing agreement or receive a (new) lease agreement for the plot without a leasehold. We also ask for your signature to waive the right of leasehold.
Approx. € 700 – € 1,500 (2025 pricing level)
We have created models with our project notaries that allow for the establishment of leaseholds at a favourable rates with them. Your plot may not yet have cadastral boundaries. In that case, there will be additional costs for the cadastral survey. It is advisable to request a quote first so you know exactly what the costs will be.
It depends on your circumstances, get professional advice.
EuroParcs has asked BDO accounting and tax consultancy whether value-added tax or transfer tax is payable when establishing a rent-dependent leasehold.
In respect of value added tax, BDO indicated that generally, this rent-dependent leasehold relating to the lease of the plot could be considered an ancillary service, meaning there is no separate VAT taxable supply (service or supply). Since no additional payment is stipulated for this rent-dependent leasehold aside from rent already owing, no additional value added tax is payable.
In respect of transfer tax, BDO indicated that generally, when (subsequently) establishing a rent-dependent leasehold, no additional transfer tax is due in principle, as the rent-dependent leasehold itself is not a (taxable) acquisition of an (independent) limited right in respect of transfer tax. In the prior acquisition of the recreational property, (in most cases) you already had to pay transfer tax or utilised an exemption.
Seek professional tax advice regarding your individual circumstances.
In principle, the rental of the plot and the leasehold pass to the new owner at EuroParcs (the leasehold must then be registered in the name of the new owner by a notary).
Because it concerns a rent-dependent leasehold, the leasehold is dependent on the so-called primary right (the lease agreement). This means the leasehold cannot be transferred independently, but only together with the right to which it is connected (the lease agreement). Whether this is the case depends on various factors and varies from one case to another. Please contact the resort manager if you have queries about this.
In the event of a sale without transfer of the lease agreement, the leasehold must be cancelled in the Land Register.
You could pay more tax due to the WOZ rateable value you receive. You are registered as the owner in the Land Register.
By acquiring the leasehold, your chalet becomes an independent WOZ property, for which you will receive the WOZ rateable value from the municipality every year. You may also be charged other fees, such as sewerage rights.
The WOZ value of the property, if purchased privately, must be included in your annual tax return under box 3 assets. This obligation also applies without a leasehold, so there is no change. Whether you owe taxes and how much ultimately depends on your personal circumstances and the other assets and liabilities in box 3. We recommend you seek professional advice.
The leasehold is registered in the Land Register. It therefore shows that you are the owner of the recreational property.
That is possible in many cases. Let us know if you are interested in purchasing your plot. You can contact the resort manager
No, your lease agreement does not change.
No, the lease agreement remains in force as concluded. You rent the plot, and this lease does not provide tenant protection. The grounds for termination and other provisions included in the lease agreement remain applicable. If the lease agreement ends, the right of superficies will also end.
A leasehold gives you legal ownership of a building, your holiday home, while the plot of land, the ground on which it stands, belongs to someone else.
A leasehold is a so-called limited property right that allows you to own or acquire buildings, works, or plantings in, on, or above someone else’s real estate.