Standard VAT rate for the rental of boat moorings

Even if a boat can be used for overnight accommodation in the same way as a caravan, boat moorings are not to be equated with camping areas and are therefore subject to the full VAT rate.

The reduced VAT rate provided for in the EU VAT Directive for the rental of campsites and caravan parks cannot be applied to the rental of boat moorings. Following this decision by the European Court of Justice in response to a request for a preliminary ruling by the Federal Fiscal Court, the Federal Fiscal Court has now also ruled that the water area of a boat mooring is not a camping area. The standard tax rate therefore applies to the rental of boat moorings.