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.